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Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… education services by ensuring students received services in accordance with their individual education programs (IEPs) … did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found that these students did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… 20 components at the Police/Court Facility, such as elevator doors that reopen automatically when obstructed by …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… side of office doors. 25 at the Community Center, such as curb ramps with accessible slopes, a main entrance with a …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town … of Grand Island Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… School officials approved disbursements without knowing what was purchased or whether the disbursements were for … certain grades on State exams but the cards were given to 19 teachers and support staff based on student grades. The … were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectErie Community College – Board Oversight and Management of College Resources (2015M-212)
… our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in … Buffalo, Town of Orchard Park and the Town of Amherst. The College, which has approximately 11,360 full-time-equivalent …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps to … Assess whether Town of Clifton Park Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… of Big Flats (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. … of Big Flats Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Fire District Board of Commissioners developed an adequate control environment to protect taxpayer assets during the … or establish sound policies and procedures related to credit cards. The District’s capital asset policy does not … recordkeeping and custody of monies. Update the District’s credit card use policy to ensure that it provides guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… by more than 533,000 people — about as many people as in the city of Sacramento. Much of this decline happened … between 2020 and 2021, as New York was impacted severely in the early days of the COVID pandemic. However, population … than 101,000 between 2022 and 2023, the largest decline in the nation . This population loss directly affects the tax …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… About DiNapoli’s Climate Action Plan Released in June 2019, the DiNapoli’s Climate Action Plan is a multi-faceted … with an audited value of $210.5 billion as of March 31, 2019. The Fund holds and invests the assets of the New York … and private equities, fixed income, real estate, and alternative instruments and has consistently been ranked as …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … to sign time cards showing their approval. The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365DiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… be turned over to the State Comptroller’s office. Today’s event with Bronx Borough President Ruben Diaz Jr. will help … from old bank accounts, utility deposits, uncashed checks, insurance claims, stocks and other sources that have been …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-money