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Performance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdfTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Corporation (FDIC) insurance. The Trustees did not develop procedures to ensure that deposits were made timely and … 21 days after receipt. Although we found all deposits to be intact, the failure to deposit Trustee receipts in a … policy setting forth the parameters under which money can be invested, and requiring FDIC coverage or other …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mState Comptroller Thomas P. DiNapoli Statement on New State Budget
… sectors indicate an improving economic outlook. We are not out of the woods, and we must remain cautious as there is … collections, and will make combined state and local rates for New York City high-income earners the highest in the … New Yorkers is essential for an equitable recovery. “While much of the new resources may be temporary and necessary to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… $3.1 million in additional costs that were due to Project delays. Key Recommendation Consult with legal counsel to … some or all of the costs related to Project construction delays can be recovered. City officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andAlexandria Central School District – Financial Condition Management (2020M-109)
… from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent and the District did not need to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The … as AUDs) and tax cap forms were not filed, as required. As a result, the Board was unaware that the 2019 levy … records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… in this year’s budget,” DiNapoli said. “The revenue hole the pandemic created is getting deeper. Unless Washington acts to provide further … and other entities. August Cash Report Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Division of Housing and Community Renewal Bulletin No. DH-61
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-61-october-2013-district-council-37-dc37-longevity-lumpEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… of $276.2 million, New York was the second largest apple producer in the nation. New York was the fourth largest …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Claims Processing Activity April 1, 2020 Through September 30, 2020 (2020-S-22) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s22-response.pdfRoosevelt Fire District – Length of Service Award Program (2025M-40)
… ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section … well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require investment … audit process, to help protect the benefits earned by the volunteers for service to their communities. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Controls Over Transportation Services and Transportation-Related Expenses
… Objective Our audit objective was to determine whether the Office for People With Developmental … it transports. When notified that an employee’s license has been revoked or suspended, OPWDD has processes in … reasonably ensure the employee is no longer allowed to drive OPWDD vehicles. However, OPWDD does not have controls …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesMohawk Valley Faces Challenges But Bright Spots Exist
… and some manufacturing sectors, and efforts to revitalize downtown districts are positive developments, according to a report released today by State Comptroller Thomas P. DiNapoli. "The Mohawk Valley has … is anchored by two major hospitals, two colleges – Utica College and Mohawk Valley Community College (MVCC) – and a …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existIndependent Oversight: OSC's Contract Review Safeguards Public Funds
As New Yorks Chief Fiscal Officer the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsPlainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were audited each year, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and … bylaws and financial policies. Comply with existing bylaw provisions. Annually audit the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesMinerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94