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Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and via the Internet. For the … marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review and examine the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… , Rensselaer [pdf] and Westchester [pdf] Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling … eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, was for … Reducing the Cost of Hospital Services Provided to County Inmates 2013MS4 …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing … the people who elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith … G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores our unwavering …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between … his transformative leadership, and through the efforts of the men and women of Northern Ireland, that peace was realized at long last. … Martin McGuinness was a hero of the peace process and the cause for reconciliation between …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … the significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … Town of Hoosick Departmental Cash Collections and Sales Tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school … Capital Region Board of Cooperative Educational Services BOCES Claims …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to … and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY … disaster recovery initiatives, as outlined in the State of New York Action Plan for Community Development Block Grant …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… County Sheriff Dominic Dagostino announced the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s Medicaid program. Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts … Determine whether FranklinEssexHamilton Board of Cooperative Educational Services BOCES officials properly …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… and the New York State Police announced the arrest of Village of Candor Mayor Eric Halstead for stealing from the village’s … their positions will be brought to justice. The arrest of Mayor Halstead sends a strong message that we will not … and the New York State Police announced the arrest of Village of Candor Mayor Eric Halstead for stealing from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… monitor its contractors, and report to the Department of Economic Development (DED) how much was paid to all … contractors, and report to the New York State Department of Transportation (NYSDOT) how much was paid to all … The Authority also reported to NYSDOT a total of $73.5 million in DBE payments out of $1.2 billion in eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related … Determine extent of implementation of 6 recommendations included in our intl report Forensic …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … taxpayers with information about why resources have been set aside. The Board is responsible for the overall … Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in … assistance to businesses to encourage various types of economic development projects. WCIDA is governed by a … We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated … period May 1, 2004 to December 31, 2013. The objectives of our audit were to determine whether Parks received all of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-group