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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.pdfVillage of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Audits of Local Governments: The Audit Process
… some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit … audit team and local government discuss each audit segment’s preliminary findings and conclusions. Exit Conference: … report issues. Responding to an OSC Audit Report: More detailed information can be found in our guidance Responding …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… New Yorkers with their mental health needs. OMH provides funding for these programs to counties, which then contract … on information contained in the CFRs to make decisions on funding allocations to providers like ILI. Therefore, the impact of incorrect or overstated costs on providers’ funding is somewhat reduced. Still, OMH does use the CFR data …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incDiNapoli Announces Robin Lois to Oversee Local Government Division
… constituents.” Lois served as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division2024-2025 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, 2024 through September 30, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/annual-report-on-audits-2024-2025.pdf2023-2024 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, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2020-2021 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.pdfImproving 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.pdf2017-2018 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.pdf2018-2019 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.pdf2019-2020 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.pdfA 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.pdfMedicaid Audits Find More Than $500 Million in Waste
… State Comptroller Thomas P. DiNapoli’s audits identified a total of $513 million in improper … otherwise be unaffordable,” DiNapoli said. “But New York’s Medicaid program costs billions of dollars annually and the … to managed care by 2016, but recent audits by DiNapoli’s office highlight the need for more effective oversight of …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… local government and seven public authority water systems from January 2012 through May 2017. "Water leaks, broken … More often than not, water loss is caused by leaks from broken or aging underground pipes. In some cases, … were routinely transferring money into the water fund from other funds, which continued to mask revenue shortfalls; …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… announced his office will audit the Hempstead Industrial Development Agency and Valley Stream Union Free School … announced his office will audit the Hempstead Industrial Development Agency and Valley Stream Union Free School …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fValhalla Union Free School District – Financial Condition (2015M-333)
… funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Town of Carroll - Audit Follow Up (2013M-221-F)
The purpose of our review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report released in March 2014
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-f