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City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with … City of Yonkers Information Technology 2017M86 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Use, Collection, and Reporting of Infection Control Data (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13.pdfOversight of Building Construction Site Safety (Follow-Up) (2023-F-32)
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32.pdfImplementation of the Security Guard Act (Follow-Up) (2023-F-20)
To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act (2019-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f20.pdfTown of Guilford - Justice Court Accountability (2018M-248)
… to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for … July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population … County of Ulster Property Tax Exemptions 2016M333 …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333City of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter … City of Lockport Budget Review B7114 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61321 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole … impact services. The presentation of the July plan makes clear that hundreds of millions of dollars in operational … capital projects due to a lack of funding. It must update its capital project dashboard to identify which …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on … New York State Comptroller Thomas P DiNapoli issued the following statement today on the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planState Comptroller DiNapoli Statement on New York City Budget
… billion that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks … scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets come into …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetTown of Oyster Bay - Financial Condition Management (2020M-74)
… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village 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-107Overpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the claims processing control weaknesses that … To determine if Medicaid overpaid Medicare crossover claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOpinion 93-18
… (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- … is not required to conduct a mandatory referendum on a proposal to establish a service award program selected by a … within a fire protection district in the town, unless the proposal has been approved by a vote of at least sixty …
https://www.osc.ny.gov/legal-opinions/opinion-93-18