Search
Village 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
… "The failure to enact procurement reform was a missed opportunity to protect taxpayers’ dollars and prevent … The failure to enact procurement reform was a missed opportunity to protect taxpayers dollars and prevent …
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)
… of financial operations. Town officials generally agreed with our recommendations and indicated they planned to …
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)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
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 … 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-toolsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… are collected, recorded and deposited. The Superintendent is responsible for all of the Department’s cash collections, including … fees collected and recorded without him or another Town official providing oversight or reviewing this work for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Lockport – Building Permit Fee Collections (2025M-56)
… (department), is responsible for managing compliance with building codes, rules and regulations and overseeing the … not always calculate and apply permit fees in accordance with the Board-adopted permit fee schedule and did not … or misappropriated. We reviewed 34 building permits with related permit fees totaling $247,401 and determined …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, … Audit Area Counties are authorized to share some of their sales and use tax collections with certain local governments. … for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Livonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town 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 … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board … the competitive bidding process for the pantry portion of the Project. The Board and its contractors did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130