Search
Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli Statement on Governor's Veto of Transparency Legislation
… the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on … that bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions … the following statement regarding Gov Kathy Hochuls veto of legislation that would have increased transparency on …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Covington – Tax Collection Remittance (P1-24-24)
… report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as … $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 … in February, $53,702 in March and $36,747 in April. As of September 25, 2024, the Tax Collector had not yet remitted …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Anthem Blue Cross – Coordination of Benefits With Medicare
… Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … health benefits plan for NYSHIP, serving about 1.1 million of the members. Civil Service contracts with Anthem Blue …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareTown of Wells – Records and Reports (2024M-59)
… for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts … 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and two were understated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Administration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … To determine whether the Dormitory Authority of the State of New York Authority monitors the contractors …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsContract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors appointed by the Governor. The primary …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … for State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkSelected Aspects of the Migrant Education Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant … Department did not complete federally required documents in a timely manner; and a significant portion of the Migrant … Department officials have made significant progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followReporting and Utilization of Bias Incident Data (Follow-Up)
… examined whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … and handle all possible bias incidents. We found that the NYPD has begun efforts to review and reconcile incident …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on … The purpose of our review was to provide an independent evaluation of the Towns preliminary 2026 budget …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Town of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … during road paving projects that require a certain depth of the existing road to be milled and removed before the road … expensive than unscreened millings. We observed one pile of screened and one pile of unscreened millings behind the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55City of Little Falls – Budget Review (B25-3-9)
… authorizes the City of Little Falls (City) to issue debt in an amount not to exceed $3.4 million to liquidate deficits in its general, water and golf funds as of December 31, 2025. … The budget does not include a contingency appropriation in any fund. It would be prudent to have contingency spending …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Implementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that … To determine whether the Long Island Rail Road LIRR implemented train service to Grand Central Madison GCM terminal in a manner that …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison