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City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the EPA …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report 2007-S-128). Background Our … Determine the extent of implementation of the 3 recs included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of five members. The District’s … relating to the calculation of the District’s annual fire protection bill. Key Recommendations Establish a system … an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… to ensure that adequate controls over timekeeping and payroll processes are in place. In addition, DHS is also …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… truthful in their disclosures, but SED still does not take full advantage of other available resources, including … auditors and cited steps they took to address them. SED's full response is included in the complete audit. Read the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… [read complete report - pdf] Audit Objective Determine whether: The Board of … Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had … that are carried forward to agreements. Monitor goals and document project performance and action taken. CAIDA …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mErie Community College – Board Oversight and Management of College Resources (2015M-212)
… and has three campuses, in the City of Buffalo, Town of Orchard Park and the Town of Amherst. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesNew York State Rent Relief Funding: Spotlight on New York City
Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic. New York City not only houses the majority of the State’s renters but also had relatively high rates of rent-burdened tenants prior to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2022.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up) (2024-F-5)
To assess the extent of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan Report (2021-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f5.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (30-Day Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29-response.pdfImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up) (2022-F-37)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f37.pdfCompliance With Special Education Regulations for the Provision of Services (Follow-Up) (2022-F-27)
To determine the extent of implementation of the five recommendations included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f27.pdfUse of Federal Funding for Election Technology and Security (Follow-Up) (2022-F-35)
To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f35.pdf