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Village of New York Mills – Justice Court (S9-14-4)
… The Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We … with the Court’s current caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Town of Newfield – Selected Financial Activities (2013M-2)
… activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins … of the Town Supervisor and four council members. For the 2012 fiscal year, the Town had budgeted appropriations of … fundamental financial responsibilities of his office. The 2012 accounting records were in disarray and the 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Eaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire … The purpose of our review was to assess the Eaton No 1 Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTrain On-Time Performance (Follow-up)
… the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followManagement of Energy Consumption (Follow-Up)
… officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals … made in our initial report. OCFS has developed and implemented a centralized plan to reduce energy consumption. OCFS now retains energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Use of Electronic Benefit Cards at Prohibited Locations
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWorcester Central School District – Unassigned Fund Balance (2016M-1)
… in Otsego County. The District, which operates one school with approximately 350 students, is governed by an elected … or funding needed reserves to finance future capital needs. Adopt more realistic appropriation estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which operates one school with approximately 1,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… five-member Town Board, operates a Justice Court with two elected Justices. Budgeted appropriations for 2014 … reserve fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or month-end …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public servant. … New York has lost one of its greatest legislators …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … misunderstanding, each grant contract should specifically state whether or not indirect costs will be reimbursed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsSecurity Over Critical Systems (Follow-Up)
… Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance with these standards because it …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… To determine whether the Department of Health (Department) made improper Medicaid payments for transportation services. … pay transportation managers. Review the Medicaid payments made to the two taxi providers and recover any improper … To determine whether the Department of Health made improper Medicaid payments for transportation services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… payments for services under these programs are based on fixed fees. SteppingStone operated several other programs, … and/or request a late-pickup day care service up until 5:00 p.m. In contrast, SteppingStone operated the SED … CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to SteppingStone. For the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualYork Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … level. District officials did not report any laboratory test results for Cycle Two, including the results showing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19