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North Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2-response.pdfState Comptroller DiNapoli Releases Audits
… Program. To prevent duplicate payment of services, health insurance companies use a process called coordination … Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) Many of the State’s Medicaid recipients receive … construction sites to promote the safety of all people who visit, live, and work in NYC. A prior audit, issued in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs submitted by The Arc …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which includes the Town Supervisor. The general and highway … Specifically, 10 checks totaling approximately $6,900 were never approved by the Board. We also tested 21 payroll …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82DiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the fastest growing in the … The opening of the Cornell Tech campus on Roosevelt Island is an exciting example of the public and private sectors … jobs report demonstrates just how critical diversity is to New York's employment success, and particularly in the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingTown of Victory – Justice Court (2013M-66)
… process when conducting annual audits, such as the audit checklist provided by OSC, and maintain these checklists on …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Ithaca – Information Technology (2017M-52)
… Town of Ithaca Information Technology 2017M52 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Fulton – Justice Court Operations (2017M-6)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … Determine whether the Town of Stanford Town Board properly managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15City of Middletown - Information Technology (2018M-235)
… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … Determine whether City officials ensured the Citys Information Technology IT …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Corning – Financial Condition (2020M-13)
Determine whether the Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72