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Examination of Department of Labor Unemployment Insurance (UI) Benefit Payments
As part of our daily audit of the Department of Labor’s Unemployment Insurance program, we examined high risk payments and payment requests DOL approved during
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-11-19.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9.pdfImplementation of Selected Aspects of the Climate Mobilization Act (2024-N-1)
To determine whether the New York City Department of Buildings (DOB) has taken steps to ensure that private building owners are in compliance with selected aspects of the Climate Mobilization Act (CMA) by the mandated deadlines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n1.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022), and will refund $30.4 million of … authorized by the following bond acts: Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… Welcome to the New York State VendRep System The VendRep System is a web-based application for the creation, completion, certification, and review of … of Vendor Responsibility Questionnaires by the vendor, which are available for review by authorized New York State …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ … not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the systems that process … systems. The five recommendations covered PCI Data Security Standard compliance, policies addressing logging, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale … 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is … reconciliations and bank transfers, or compare receipts with deposits to help ensure cash was accounted for and … audit and approve all claims. Village officials agreed with our findings and indicated they are initiating …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… audit, or provide for an audit of, the Clerk-Treasurer’s books and records. The Board has not created a multiyear … Audit, or provide for an audit of, the Clerk-Treasurer’s books and records. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
Village of Brightwaters Financial Operations Conflict of Interest and Information Technology 2012M190
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally … for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and … there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether the individual’s …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … Department cash receipts or implemented procedures to provide guidance for employees when recording … implement procedures for Recreation Department employees to follow when collecting, handling and recording cash …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… and Series 2021B Taxable Bonds Bidding Group 2 to Morgan Stanley & Co, LLC with a true interest cost bid of 2.424844 …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have … West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCity of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3