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Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… of New York (Authority) effectively monitored contractors and sub-contractors on its projects to ensure they paid … Public Work. However, although Authority project managers and field representatives performed site visits for … documentation that detailed the Investigator’s work and helped officials to determine if the services provided, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followTown of Fort Covington - Justice Court Operations (2018M-234)
… collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key … 2018. The Justices did not maintain accurate outstanding bail reports. Key Recommendations Ensure deposits are made … accountabilities. Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation … The purpose of our audit was to review the Towns employee compensation …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of … the Division awarded SICG funding to qualified recipients in accordance with its requirements, and that it assessed and … While we identified certain process deficiencies in the areas of monitoring and documentation that could …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is governed by … accounting records and reports for the period January 1 2014 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of East Greenbush – Justice Court Operations (2016M-60)
… June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which is … the Courts financial operations for the period January 1 2014 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Enforcement 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-toolsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processFinancial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … that Providers could exceed their maximum cost per child if they were serving significantly fewer children than their …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followState Comptroller DiNapoli Releases Analysis of Enacted State Budget
The $1755 billion State Fiscal Year SFY 201920 Enacted Budget includes actions to manage spending and generate nearly $1 billion in additional revenue this year while providing increased funding for education health care and mass transit according to a report released today
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Ticonderoga – Financial Records and Reports (2015M-301)
… through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is governed by … Towns financial records and reports for the period January 1 2013 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Management of Unexpected Delays and Events During Winter 2017-18
… passengers on its ten branches and the City Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … or other governments (for example, to fund an annual award or scholarship), will be reported as private … Trust Fund TE. These changes should be reported in your annual financial report as an addition or deduction from …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… report, Use of Electronic Benefit Cards at Prohibited Locations ( 2016-S-52 ). Background Our initial report, which … audit report Use of Electronic Benefit Cards at Prohibited Locations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followTuition Assistance Program – New York College of Health Professions
… financial aid awards. Incorrect certifications include eleven students who received awards but did not demonstrate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professions