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Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing … sewer rates to ensure they generate sufficient revenues to finance expenditures and pay for maintenance and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … totaled $784,000 for the general fund, $205,000 for the water fund, and $282,000 for the sewer fund. Key Findings The … information. Periodically review and adjust sewer rates as needed to fund recurring operating expenditures. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… complete report - pdf] Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that … Determine whether Town officials ensured that the Supervisors disbursements …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… were incurred. The general fund also made interfund loans, totaling more than $101,000, to the highway fund to … Ensure that a comprehensive plan is developed for future capital projects, which includes detailed cost estimates and … each project. Develop a plan to repay the interfund loans to the general fund and address any deficit that …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… through November 19, 2014. Background The Schuyler County Industrial Development Agency is an independent public … whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research … Schuyler County Industrial Development Agency Project and Sublease Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including … them to committing a sex offense and that results in their difficulty controlling this behavior. The most …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto … Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Development 2017 data, of the 89,503 homeless people in New York State, 13,002 live in areas outside of New York City … the possibility of sharing information concerning their hotel and motel inspections to minimize duplication of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other … Town of Alexandria Justice Court Time and Attendance and Court Operations 2017M284 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsState Comptroller DiNapoli Releases Municipal Audits
… with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and … These funds should have been paid to the City of Glen Cove, $75,039, and to the school district and library, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State's Fiscal Outlook Declines
… budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for their use. At the end of SFY 2022-23, statutory rainy day reserves totaled $6.3 billion. The Enacted Budget … grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… and cities with their own fiscal stability and debt security. These state reductions have at least partially …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsState Comptroller DiNapoli Releases Audits
… of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made significant progress … waste tire sites. However, auditors identified delays in the timely abatement of waste tire sites due to delays in establishing a new abatement contract through the Office …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0XII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… in the state Department of Health's payment system and other problems led to over a billion dollars in … said. "The department needs to improve its procedures and stop this waste of taxpayer money." Medicaid, a federal, … insurance during January of 2018. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceDiNapoli: MTA Budget Continues to Face Serious Risks
… budget assumes that the state will appropriate additional funds each year, which the MTA will use to fund the debt …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risks