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Town of Deerpark – Real Property Tax Collections (2017M-277)
… as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 … Town of Deerpark Real Property Tax Collections 2017M277 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of West Seneca - Capital Project Management (2019M-195)
… 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 estimated cost and scope of the project changed. Was not fully transparent on the anticipated …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… accurate computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and … January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a … The purpose of our audit was to review nonpayroll cash disbursements and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… million. Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and … with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTown of Perth – Conflict of Interest (2024M-142)
… Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and … Thomas P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they … generally has improved the public’s access to health care information. Too often, however, it gives negligent …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… instead relies on nurses to self-disclose, which they are only required to do every three years. This enables nurses …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, but … about long-term balance, increasing debt and the impacts of federal policies, according to a report released today by … Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more unpredictable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… capital and financial plans? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51DiNapoli Releases Economic Profile of New York's North Country Region
… Economic development in the North Country is being boosted by community-based projects … report today while he was in Plattsburgh speaking to the North Country Chamber of Commerce. "The North Country's unique rural landscape and natural resources … Economic development in the North Country is being boosted by communitybased projects led …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… (c) An adjournment before any hearing shall be granted only by the retirement system. (d) The applicant or a party other that the retirement system shall be granted only one adjournment as of right or without the necessity of …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsVillage of Washingtonville – Budget Review (B24-6-1)
… projections in the Village of Washingtonvilles Villages 202425 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Town 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-12Incorporated Village of Garden City – Check Signing (2021M-39)
… complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing … Determine if the Incorporated Village of Garden Citys Village check signing …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Mainframe information system is antiquated and captures only limited data. Weaknesses in data integrity, entry, and … of at least $25,500. These same data limitations not only prevent similar analysis for many cemeteries, but also …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance