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DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in monitoring Charter Communications … make sure utilities are holding up their end of the deal. PSC lacked critical equipment to do its job and rarely … problems with its service. The audit examined how the PSC is overseeing utility compliance with commission …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsTown of Hartwick – Financial Condition (2013M-118)
… fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not … levy for the general, highway, fire protection, library, lighting district, and water funds was relatively steady over …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Prattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials … the District’s financial condition. Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Schenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65East Syracuse Minoa Central School District – Information Technology (2020M-174)
… Determine whether East Syracuse Minoa Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mTown of Wells – Records and Reports (2024M-59)
… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Area #12 – Information Technology Contingency Planning – Information Technology Governance
… are inevitable. A disruptive event could include a power outage, software failure caused by a virus or malicious …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget … spent appropriately and effectively.” Niskayuna No. 2 Fire District – Length of Service Award Program (LOSAP) …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughCenter Moriches Union Free School District – Payroll (2024M-155)
… District (District) officials made accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make accurate, approved and supported payroll payments to employees for tutoring, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Opinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35XII.10.D Monitoring Moving Services – XII. Expenditures
… Vendors cannot charge the agency more than the original price quote obtained as a result of the BAFO process for each … help your agency get the services expected at the right price. RECEIVING A THOROUGH BID To receive a thorough BAFO, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesComptroller DiNapoli Releases State Audits
… in overpayments for claims for a dialysis drug billed at 10 times the number of units actually provided; and claims … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Port Authority of New … inspections for priority conditions open more than one year. The authority also did not inspect a highway bridge …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsMonsey Fire District – Audit Follow-Up (2020M-62-F)
The purpose of our review was to assess the Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Monsey Fire District Board Oversight 2020M62 released in July 2024
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementRichfield Springs Central School District - Fixed Assets (2019M-140)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/richfield-springs-2019-140.pdfByram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/byram-hills-2019-153.pdfVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Montauk Fire District – Audit Follow-Up (2024M-117-F)
… District’s financial or length of service award program (LOSAP) records were not performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTown of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149