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Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background … To determine the extent of implementation of the five recommendations made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followContract Participation of Minority- and Women-Owned Business Enterprises
… adjustments for payments to MWBE prime contractors who in turn paid other MWBE contractors as subcontractors. The … implement formal mechanisms to quality assure data entered into the Authority’s automated MWBE participation reporting …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesManagement and Control of Employee Overtime Costs (Follow-Up)
… determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage … in its 2010 budget to the Governors of New York and New Jersey. Finally, the informal benchmark established by the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followCity of Glen Cove – Budget Review (B7-15-17)
… expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City … Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective of the review was to … Findings City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17DiNapoli: City of Corning Audit Details Stolen Funds
… city clerk allegedly stole as much as $11,000 in cash from city coffers, including $5,000 from city parking fines, according to an audit released today … Auditors found that Burlew was skimming collections from an assortment of fees paid by residents for municipal …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsCity of Long Beach – Budget Review (B7-15-14)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14DiNapoli: Rural Counties Face Shortage of Health Professionals
… current shortages and plan for future demand will not only positively impact the health of people living in less …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsTown of Lewis – Records and Reports (2025M-17)
… maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned … of maintaining accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Analysis of SFY 2024-25 State Budget
… $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and includes new funding and policy changes to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetTown of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Poestenkill – Credit Card Purchases (2024M-34)
… the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately supported, for …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Forensic Audit of Dual Employment Approvals and Conflicts
… Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; … during the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsCity of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Cato – Water Financial Operations (2023M-145)
… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… plans, which provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or disabled. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followOversight of the Home Delivered Meals Program (Follow-up)
… needs. Moreover, DFTA did not ensure providers were only paid for meals that were actually delivered and allowed …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followVillage of Wappingers Falls – Board Oversight (2023M-70)
… adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have sufficient … information to oversee financial operations and capital projects. The Board was unaware of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … Determine whether the Town of Sheridan Town was reimbursed equitably for shared service …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74The Changing Face of Post-Pandemic New York City
… Yorkers were smaller. The city’s senior population was the only group analyzed that increased from April 2020 to June …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-city