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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … is a district corporation of the State, distinct and separate from the Town of Amenia, in Dutchess County. The … for the services of 11 professionals totaling $290,500 and did not obtain the required number of quotes for 17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Chautauqua County – Court and Trust Funds (2020-C&T-1)
… Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller accounting for … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been … deemed abandoned property is paid to the State Comptroller in a timely manner. The County Clerk should maintain a court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Opinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… after pocketing public funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to light during a … Yates County District Attorney Todd Casella’s office and Yates County Sheriff Ronald Spike’s office. Brown, 49, … after pocketing public funds for her personal use and must pay back $46646 in restitution …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsCUNY Bulletin No. CU-825
… Job Title Title Code Bargaining Unit Old Biweekly Rate New Biweekly Rate Carpenters 9792005 T6 $58.66 $67.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcjaFinancial Oversight of the Advantage After School Program
… 13, 2016. Background New York State created the Advantage After School Program (Program) in 2000 to provide … opportunities to school-age children and youth during the hours directly after school. Research indicates that children … among children, youth, and parents in the design and delivery of activities. Providers must describe how they will …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programFood Metrics Implementation
… General Services (OGS) is properly tracking and reporting New York State food purchases in compliance with the State … Law is to assist State agencies with the procurement of New York food products in part by providing information to … farm and agricultural businesses through the purchase of New York State food products, defined as products that are …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationExamination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … made by the Department of Labor DOL were appropriate and in accord …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsLow-Income Housing Trust Fund Program
… Trust Fund Program (Program) funds are being awarded and disbursed in an efficient manner to help meet the State's critical … housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the … Housing Trust Fund Program Program funds are being awarded and disbursed in an efficient manner to help meet the States …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… whether the New York City Police Department (NYPD) and the New York State Liquor Authority (SLA) have … noise complaints related to nightlife establishments in New York City (NYC). Our audit period was January 1, 2010 … March 31, 2016, with a focus on calendar years 2014 and 2015. Background For the period January 1, 2010 through …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and … Transit negotiated a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call Center). The contract was signed on December 18, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsSUNY Bulletin No. SU-357
… of the procedures to process nonresident alien Student and Exchange Visitor Information System (SEVIS) payments using the Scholarship (SCL) company in PayServ. Affected Employees: SUNY nonresident alien … (DHS) uses SEVIS to maintain information on: Student and Exchange Visitor Program (SEVP)-certified schools, F-1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementCity of Long Beach – Budget Review (B7-15-14)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Key Findings The Board entered into written staff services agreements (agreements) with Naturally Lewis, Inc., … to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. … corrected these errors. Key Recommendations Consult with legal counsel regarding the overpayments to the Corporation …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Harborfields Central School District – Information Technology Asset Management (2024M-9)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … that IT assets were appropriately tracked, inventoried and safeguarded. Complete, accurate and up-to-date inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Sidney – Budget Review (B4-16-13)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13