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Town of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Oversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees … they meet State regulations for the health and safety of juveniles and staff. The audit covered the period from … public by promoting the safety, permanency, and well-being of our children, families, and communities. Toward this end, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityVillage of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively … financial operations. Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) … Lake George Village Treasurer maintained complete accurate and timely records and reports to allow the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107State Comptroller DiNapoli Statement on End of Legislative Session
… and prevent corruption. Enhancing independent oversight of state contracting, especially with regard to economic …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionTown of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli Issues Report on Transparency of Village Fiscal Activities
… series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the … 246 (46%) of the state’s 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Selected Aspects of Safety and Security in Subway Facilities
… including soliciting contractors. In some instances, temporary solutions are put in place if a project is not … for installing equipment, such as cameras, for small or temporary projects. As of May 2022, Transit had 1,075 closed-circuit television (CCTV) systems. These systems are used to observe incidents, deter …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesCity of Rensselaer – Accounting Records and Reports (2023M-26)
… during each year and there were significant deficiencies with the City’s accounting records. Interfund receivables and … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the … financial activities. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Borough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were … largest urban university in the United States, consisting of 24 institutions. CUNY provides education for more than …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and adults in the community, including health, fitness, art, … provide preschool special education services to children with disabilities between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor … with contract deliverables, including timely processing of provider claims for Early Intervention services provided. … To determine whether the Department of Health provided effective oversight of State Fiscal Agent …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Ambulatory Patient Group Claims (Report 2011-S-43). … To determine the extent of implementation of the 5 recommendations made in our audit report …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). … To determine the extent of implementation of 3 recommendations included in our intl …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer and Worker Protection has designed and … decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for key words to … a candidate’s behaviors and mannerisms. While the use of these tools can benefit companies by saving time and money …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-tools