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DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… at an accelerating pace. New York City and state agencies, for example, have experienced a broad expansion of AI … AI systems designed or implemented irresponsibly. For instance, a faulty automated fraud detection system in … insurance recipients of fraud, causing financial ruin for many. Similar issues have plagued other systems related …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 Understanding the Audit Area … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Town of Lockport – Building Permit Fee Collections (2025M-56)
… an existing structure. Typically, in addition to State and federal building codes and regulations, the town board …
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)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Stamford - Annual and Claims Auditing (2018M-227)
… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Elba - Real Property Tax Exemptions (2018M-261)
… as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Schroeppel - Financial Records and Reports (2019M-187)
… maintain accurate accounting records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are … the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Ancram - Financial and Capital Planning (2019M-135)
… comprehensive multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Nelliston - Payroll and Accounting Records (2018M-162)
… health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The Superintendent did not maintain his leave accruals according …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town 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 Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of West Seneca - Capital Project Management (2019M-195)
… complete report - pdf] Audit Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the … Determine whether the Town properly planned and managed a capital project …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Incorporated Village of Garden City – Check Signing (2021M-39)
… if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and … of her electronic signature at all times and supervise the check-signing process when others use it. In her absence, …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … monthly financial reports to the Board which include a detail of money received and disbursed. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of … define the benefits that all officials and NC employees are entitled to and properly track time worked and adhere to …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161