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Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… Town of Chili (Town) officials could take additional steps to increase physical accessibility to programs and … where Town officials could consider taking additional steps to increase physical accessibility at selected Town … should assess the feasibility of taking additional steps to increase physical accessibility for the 24 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities. Key … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit examined the New York State Department of Environmental Conservation’s (DEC) …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in the second quarter compared to the same period last year, … Collections for the month of June showed some improvement in most regions. Total collections were down 25.4 percent … Sales tax revenue for local governments in New York state dropped 271 percent in the second quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… documentation and the same county department was deficient in providing required follow-up services at the time of the … DiNapoli’s auditors reviewed a random sample of 400 cases and found 43 cases among five local departments where either nursing …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… a high quality of life, marked by low unemployment, low crime rates, strong public schools and infrastructure … excellent schools, close proximity to New York City, low crime rates, shopping, cultural attractions and nature-based … to combat this crisis. Long Island had one of the lowest crime rates of any large metropolitan area in the nation in …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water … condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, according to a report … Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… said. “While the current financial situation is positive, we still need to see how holiday sales and Wall Street …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Special Class – over 2.5 hours per day to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the Manual’s requirements and be reasonable, necessary, … to families of children up to five years and be a training site for graduate students and high school interns. The …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August … Background The County of Oswego Industrial Development Agency is an independent public benefit corporation created … maintaining or equipping certain types of facilities. The Agency, which was created in 1973 by the State Legislature, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… junk and salvage facilities and licensing of inspection stations. The Department is also responsible for issuing and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… hospitals for patients admitted for 50 or more days for high levels of care and without any ALC. Key Findings For the … Medicaid about $750 million per year. Given the relatively high incidence (32 percent) of overpayments from the sample that was reviewed, there is high risk that Medicaid overpaid many other inpatient claims …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… the movement of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps … public and protect the integrity and reliability of the State's highways and bridges. Department records indicate, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-follow