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DiNapoli Issues Report on Transparency of Village Fiscal Activities

… 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed late, after the statutory … 13, 2024. While the share of villages filing their AFR on time improved from 30% to 46% since 2019, the number of … also provides training sessions for village board members on their duties and responsibilities: Report Transparency and …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)

Determine whether the Board provided adequate oversight of the Library’s financial operations and whether officials accurately paid employees for leave time.

https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool.pdf

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for the period January 1, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

DiNapoli: Special Education Contractor Convicted for $2 Million Fraud

… For a copy of the audit, visit: http://osc.state.ny.us/audits/allaudits/093012/11s13.pdf . DiNapoli referred the … and improper use of taxpayer funds in a recent series of audits and investigations of special education providers, … recovery of over $3 million. His office has completed 23 audits of preschool special education providers, finding …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraud

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… as either a miscellaneous special revenue fund or a permanent fund. Both of these funds will use the modified … Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit individuals, private … if the change were from a nonexpendable trust fund to a permanent fund the Analysis of Fund Balance Statements would …

https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts

Vestal Fire Department – Financial Activities (2014M-265)

… Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of Vestal Fire District which provides fire protection … The Board and Committees failed to perform adequate annual audits. The Financial Secretaries did not approve vouchers in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Town of Mentz – Board Oversight (2016M-403)

… multiyear financial and capital plan or a fund balance policy. The Board adopted budgets that overestimated … capital plan for a three- to five-year period and a fund balance policy. Adopt budgets with realistic estimates for …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

Cortland County - Financial Management and Reporting (2019M-162)

… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills

… her crimes were exposed in an audit and investigation by State Comptroller Thomas P. DiNapoli’s office. St. Lawrence … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-bills

Information Technology Audits

… School District Cold Spring Harbor Central School District East Hampton Union Free School District East Williston Union … Free School District Montauk Union Free School District North Collins Central School District North Salem Central School District North Tonawanda City …

https://www.osc.ny.gov/local-government/audits/information-technology-audits

North Greenbush Common School District – Claims Auditing (2022M-112)

… Key Recommendations Ensure the appointed claims auditor audits and approves the claims before payment. If a claims auditor is not appointed, ensure the Board audits and approves claims. Request and receive signed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… were maintained, they did not ensure required annual audits were completed and annual update documents (AUD) were … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)

The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdf

2020-2021 Annual Report on Audits of State Agencies and Public Authorities

As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf

Improving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits

This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdf

2017-2018 Annual Report on Audits of State Agencies and Public Authorities

This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2017 through September 30, 2018.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-17-18.pdf

2018-2019 Annual Report on Audits of State Agencies and Public Authorities

This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2018 through September 30, 2019.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-18-19.pdf

2019-2020 Annual Report on Audits of State Agencies and Public Authorities

This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2019 through September 30, 2020.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-19-20.pdf