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Oversight of Juvenile Detention Facilities (Outside New York City)
… (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they … January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityTown of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… benefits. We reviewed payments and benefits totaling $1.9 million and found exceptions totaling $292,205, including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Biography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyTown of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … develop or formally establish a total estimated Project cost, or provide an itemized Project budget or detailed …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… monitor or control overtime costs of WTP employees. As a result, water customers may have been unnecessarily burdened … with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Contact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government Services and Professional … and requests for technical assistance. Email: localgov@osc.ny.gov Regional Offices Technical Assistance is available at …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… not generated and provided to the Town Board (Board) and bank reconciliations were not completed promptly. 86 budget … granting unrestricted access to the financial system and online banking to a third party and by not ensuring proper …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32DiNapoli Report Identifies Trends in Causes of Subway Delays
… the office that it revised how it classified delays for 2024 to assign more delays to specific incidents. Its new … which are incidents that lead to 50 or more delays. For this reason, this report focuses on comparisons of 2019 … incidents were caused by people on the tracks or stoppages for a police/medical response in 2023, 32% more than the 145 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysSelected Employees Travel Expenses (2012-S-92)
We recently audited the travel expenses of four employees of the Office of General Services (Office).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s92.pdf경제 실태 보고서 플러싱, 퀸즈 - 2011년 9월
Korean version of An Economic Snapshot of Flushing, Queens
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012-ko.pdf皇后區法拉盛經濟概況 - 2011 年9 月
Chinese version of An Economic Snapshot of Flushing, Queens
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012-zh.pdf皇后区经济概况! - 2018 年 5 月!
Chinese version of An Economic Snapshot of Queens report
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019-zh.pdfक्वींसका एक आिथकर् èनैपशॉट - मई 2018
Hindu version of An Economic Snapshot of Queens report
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019-hi.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4) 30-Day Response
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4-response.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdf