Search
City of Peekskill – Information Technology (2020M-164)
… complete report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology (IT) systems … Officials did not adequately secure and protect the City’s IT systems against unauthorized use, access and loss. … Determine whether City of Peekskill City officials ensured information …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Quality Services for the Autism …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and … Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were unaccounted for. As … $10,207. For example, the Clerk made an unsupported online transfer totaling $4,412 from the tax collector bank …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Town of Knox – Town Clerk (2020M-72)
Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately.
https://www.osc.ny.gov/files/local-government/audits/pdf/knox-2020-72.pdfTown of Hounsfield - Claims Auditing (2019M-215)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hounsfield-2019-215.pdfTown of Seneca Falls - Procurement (2018M-143)
Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/seneca-falls-2018-143.pdfTown of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/farmersville-49.pdfTown of Webb - Ski Collections (2018M-188)
Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/webb-188.pdfComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… was conducted by Investigators Barbara Butler and Mitchell Paurowski and Deputy Chief Antoine Karam. The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysForeclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdfDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… the Fund operates with the highest ethical standards, is in full compliance with fiduciary and statutory … review.” This review, required by state regulations, is part of the reforms that DiNapoli fought for when he … with a clear, independent assessment of how the Fund is being managed and where improvements could be made. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalOpinion 95-13
… project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not have … those proceeds must be applied only to the payment of the principal and interest on the obligations. Although section …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials … professional services were procured in a manner to ensure the prudent and economical use of public money in the best …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalTown of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … resulting in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report … To determine whether the costs reported by the Association to Benefit Children on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualSelected Management and Operations Practices (Follow-Up) (2017-F-17) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial report, Selected Management and Operations Practices ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f17-response.pdfTown of Guilford - Justice Court Accountability (2018M-248)
… - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to … Determine whether all money held by the Justice Court are identifiable and disbursed to …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Population Data, Resources and Publications
… or losses in population cause a shift in the local tax base, drive adjustments in State and federal revenue … Much of the region is suburban, with greater development near the Hudson River, Metro-North railroad stations and …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly … to Coleman using rates set by SED. These rates are based on financial information Coleman presents in an annual CFR … and make the appropriate adjustments to costs reported on the CFRs and to Coleman's tuition reimbursement rates, as …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualEarly Childhood Learning Center of Greene County - Compliance With the Reimbursable Cost Manual (2018-S-67) 90-Day Response
To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s67-response.pdf