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Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… and the U.S. Department of State. For a non-diplomatic plate, when a summons is issued, vehicle owners must respond …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followHomeless Outreach Program at the Long Island Rail Road
… MTA property. Our audit covered the period of November 1, 2015 to September 30, 2018. Background The LIRR is the oldest … During one unannounced visit, we observed the SUS outreach team drive up to a train station parking lot and sit in the … for approximately three minutes prior to leaving. The team neither walked the platforms nor visited the station …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27How to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual … Did the Town of Lewis Town Board Board conduct or provide for an annual audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the … stealing nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to … ongoing partnership in combatting public corruption.” Genesee County District Attorney Finnell said, “The Genesee …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Unit 01 Security Services Unit 02 Administrative Services 03 Institutional Services 04 Operational Services 05 … Board Accidental Death Benefit, Notice of Decision (EC-23 form). Process and Transaction Preparation: In the event … Workers’ Compensation Board (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… official is appointed, the governing board generally no longer performs the audit of claims function. When a … official is appointed the governing board generally no longer performs the audit of claims function …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of the Educational Opportunity Program
… services received or the full amount of the expenditure. 16 (4%) EOP students (of 400), assigned to five counselors, …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported assessable … to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law (WCL). We performed our audit … also responsible for tracking its costs to administer the Workers’ Compensation Program (Program) and assessing these …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Collection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … Covered electronic equipment includes computers, computer peripherals, televisions, small-scale servers, and … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation (tribe/nation). Commercial and VLT casinos are required to remit a percentage … casinos for oversight costs. The Commission had not billed commercial casinos for oversight costs. Key Findings An …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsImplementation of the Security Guard Act (Follow-Up)
… our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working as … with issuing registration cards for all security guard applicants who meet the requirements and are able to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followEquine Health and Safety
… 1, 2013. The law merged the Racing and Wagering Board with the Division of Lottery to form a single State agency. … operates the latter three under a franchise agreement with the State. The Commission also supervises seven … However, we found the Commission could better document daily operating policies and procedures; improve how incident …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyEthics Oversight (2020-MS-1)
… [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] … standards. Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mCity of Lockport – Budget Review (B22-1-8)
… debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, … total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included in the … owners who have filed petitions for tax assessment reviews are successful in reducing their real property …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… office employs more than 200 assistant district attorneys, criminal investigators and support staff. The District …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… safeguard and account for diesel fuel, gasoline and motor oil inventories. As a result, fuel and motor oil purchases totaling $172,588 or 85% of the total purchases …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not … implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 … service type, date, location, and begin and end times. For example, caregivers can use an application on their …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-program