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Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly … amounts which vary based on property type and the nature of the modifications planned for the property. A … standards by issuing building permits and certificates of completion or occupancy, and inspecting properties. The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… DHS completed expenditure reviews. In addition, DHS did not ensure that year-end close-outs were completed in a … years ended June 30, 2021, we identified $566,556 that did not comply with the requirements in the Fiscal Manual, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to … To assess the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some … six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, collecting over $200,000 … in fees from 1,002 applicants. They awarded just 23 apartments. Another 29 people on the waiting lists asked to …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… DiNapoli is also dropping the long-term assumed rate of return on investments from 7 percent to 6.8 percent, … we have kept the state pension fund strong and one of the best funded in the nation. The long-term outlook for … funded plans in the nation. Its audited invested asset value as of the close of last fiscal year (March 31, 2019) …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related … Determine extent of implementation of 6 recommendations included in our intl report Forensic …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… report – pdf] Audit Objective Assess whether the City of Long Beach (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 500 applicable physical accessibility components … access aisles, a main entrance with at least 18 inches of maneuvering clearance on the latch side of the door and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… in the most cost beneficial manner. Key Findings The Board did not use an appropriate process when selling and acquiring …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, 2012 through June 30, … transfer station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… for embezzlement,” said Yates County Sheriff Spike. “A public office is a public trust, and when an official allegedly violates their … (class C felony); grand larceny in the third degree/public servant (class C Felony); two counts of tampering with public …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… totaled $1.9 million. Key Findings The Board did not ensure that it received complete and accurate reports … accounting records and related reports. As such, the Board did not have accurate information with which to base its financial decisions and, ultimately, did not adopt reasonable budgets for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a … The purpose of our audit was to determine if the Town was adequately …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012, through June 12, 2013. Background The Town of Alexander (Town) is located in Genesee County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… its disbursements totaled $551,402. Key Findings The Board did not oversee purchasing, audit claims, obtain written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Tuition Assistance Program – New York College of Health Professions
… include eleven students who received awards but did not demonstrate academic preparedness and eight students who did not meet the requirements for full-time status. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsTown of Huntington – Payroll and Legal Services (2013M-28)
… higher payroll costs than necessary because Town officials did not monitor and control these costs. The Town routinely … written agreements with these attorneys, the agreements did not require that invoices for legal services provide …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… care. The audit recommended the New York State Department of Health (DOH) improve its management of the EI program and eliminate barriers to care. “Failure to … with early intervention services misses a critical window of opportunity and increases the risk of significant …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… from a position at the Port Authority of New York & New Jersey. Miller died in 2006, with no survivor designated to … General thank the Port Authority of New York and New Jersey for their cooperation in this case. Since taking …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns with the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11