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Town of Cohocton – Procurement (2025M-13)
… goods and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Town of Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period … Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… acquisition date. General capital assets acquired by tax foreclosure which are to be retained by the government for … but not in excess of the tax liens satisfied by such foreclosure. Guide to Financial Operations REV. 10/18/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOversight of the Title Insurance Industry
… scope covers the period October 3, 2011 through October 9, 2018. About the Program DFS is responsible for regulating … Committee on Insurance. For 2016, DFS reported $11.9 billion in net title insurance premiums. New York State …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryTown of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdfUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-14)
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14.pdfOversight of Select High-Technology Projects
… 1, 2013 through April 30, 2019. About the Program ESD is the chief agency responsible for the coordination of New … Buffalo Billion portfolio to ensure that taxpayer money is effectively spent and is producing the intended results. For example, we found the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … percent of the 2017-18 appropriations. Village officials have not developed a comprehensive, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3The New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… contract review is an essential and important deterrent to waste, fraud and abuse. By reviewing contracts before they …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsCollege of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact on critical city services and programs, according to a report … Attrition outpaces hiring among New York Citys municipal workforce which could have an impact on critical city services and programs according to a report …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Releases Analysis of Executive Budget
… tax cap. It is unclear how the budget proposals or any recommendations by the MRT will achieve these potentially … budget language that would authorize additional prison closures. Full Report State Fiscal Year 2020-21 Executive …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five … In addition officials appropriated fund balance to balance the budgets because purported revenues were not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Oversight of Transportation Services and Expenses
… These operators are required to have a current driver’s license to operate these vehicles on public roadways. Of the … at commercial fueling stations resulted in a lower cost totaling $1,267. Had all these transactions been … violation, or the suspension or revocation of their license. In addition, we identified 397 instances where daily …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to two percent for a second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Fiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation … Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB … The objective of our examination was to determine the extent to which NYSIF was penalized by the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsTown of Butternuts – Disbursements (2021M-62)
… Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded … Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than … and adequately supported, the Board, although required to do so pursuant to Town Law, did not audit and approve 53 of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62