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Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment

… Purpose To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) … inspected; facilities complied with selected licensing and registration regulations; and identified violations were …

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …

Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)

… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … did not have written policies in place directing how and when adjustments were to be applied to customer accounts or …

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of …

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler … were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted budgets planned for operating deficits …

DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies

… office to offer an internal controls training for all fire services,” said Ray Preziosi, President, Association of Fire … recognizes the amazing individuals serving within the fire services and by utilizing the expertise of the NYS … nearly $240,000 stolen from the Wallkill Fire District, leading to criminal charges by Ulster County District …

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… records in the financial system and from creating rentals for themselves.  Town officials generally agreed with our …

Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)

… receive their AIM payments annually in September. This website will be updated if there are changes to the AIM … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York … towns and villages that receive AIM. Once again, the 2025-26 Enacted State Budget includes TMA funding of up to …

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

Village of Horseheads - Claims and Auditing and Disbursements (2023M-134

Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.

Enterprise Fraud, Waste and Abuse Prevention and Detection Act, 2016

The “Enterprise Fraud, Waste and Abuse Prevention and Detection Act” was enacted in December 2015 and took effect on April 19, 2016.

AFR Modernization: Bank Reconciliation and Energy Costs and Consumption Schedules

Bank Reconciliation and Energy Costs, Annual Financial Reporting, New York Office of the State Comptroller

Welcome Center and Rest Area Planning and Implementation (2017-S-25)

To determine if the Department of Transportation has a written capital plan for highway facilities for the traveling public, and whether the...

Homeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4)

To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...

Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)

… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days …

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… will inflate future pension payments for these employees by about $5.5 million. We also found missed time punches by certain employees were frequently not supported by exception reports. Key Finding Metro-North Railroad …