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Village of Churchville – Financial Management (2025M-128)

… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … fund one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled …

https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128

Town of Boylston – Procurement (2021M-56)

… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56

Town of Hempstead – Budgeting (2021M-169)

… complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively … Determine if the Town of Hempstead Town Board Board adopted realistic budgets …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

City of Salamanca - Collections (2023M-131)

… $50,000 did not have the correct form of payment (cash or check) listed in the collection records. 26 entries totaling … approximately $18,000 did not have either the correct check number included on the collection records, or no check number was listed at all. While we found no collections …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)

… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). … To assess the extent of implementation of the five recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-services

New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)

… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). … with CVS Health (CVS) to administer the Empire Plan’s pharmacy benefits. Civil Service maintains the New York … issued on September 29, 2021, determined if CVS paid pharmacy claims for Empire Plan members who were not …

https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligible

Town of Mooers - Cash Management (2020M-36)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally … and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Village of Hempstead -- Budget Review (B7-15-7)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

Homeowners Association, Inc.

… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. (Homeowners) expended $20,000 … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the … The objective of our examination was to determine whether Homeowners …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Office of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals

… be eligible for SSP, individuals must be at least 65 years old, blind or disabled, and have limited resources and … totaling approximately $42,000 to 78 individuals who died from 1 to more than 16 years prior to their last SSP …

https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individuals

Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)

… 1, 2014 through January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m

Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)

… our audit was to review the Town’s internal controls over water operations for the period January 1, 2013 through … five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were not …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Licensing and Monitoring of Proprietary Schools

… are conducting very little to no analysis of the financial documents schools are required to submit. The Bureau, … had at least one deficiency pertaining to the financial documents submitted that should have precluded their …

https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schools

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)

To assess the extent of implementation of the two recommendations included in our initial audit report Compliance With Requirements to Maintain Systems at VendorSupported Levels

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-follow

DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges

… security system specialist, were arraigned Wednesday morning before Westchester County Court Judge Anne Bianchi on …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-charges

DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks

… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risks

DiNapoli: Local Communities Reducing Number of Homeless Veterans

… dramatically over the past five years, according to a report issued today by State Comptroller Thomas P. DiNapoli. Homeless veterans … have such a significant number of homeless veterans. The report identified several successful partnerships that are … dramatically over the past five years according to a report issued today by State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veterans