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Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … The Village’s unaccounted-for water for 2011-12 was 30 percent which is significantly higher than the industry … financial and capital plans. Adopt balanced budgets with realistic estimates of anticipated expenditures, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Steuben County – Court and Trust Funds (2024-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Mitchell-Lama Vacancies (Follow-Up)
… cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… New York State Department of Health’s eMedNY computer system improperly paid $16.2 million … released today by State Comptroller Thomas P. DiNapoli. “My office pays close attention to Medicaid because it’s … of state spending," DiNapoli said. “Errors can be costly. My office's latest audit found areas where the Department of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Forensic Audit of Dual Employment Approvals and Conflicts
… Purpose To determine whether Metropolitan Transportation Authority (MTA) employees who also worked for … 2011 for field observations. Background The MTA provides transportation services in and around the New York City … period. Accordingly, they were potentially putting public transportation users at risk. In addition, MTA employees on …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… District Attorney Christine Callanan and New York State Police Superintendent Steven G. James announced that William … his own profit,” DiNapoli said. “Thanks to our partnership with the New York State Police and District Attorney … 2020 to July 2024, he made numerous personal purchases with the fire department’s debit cards and made direct …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… services include free checking accounts, small business loans, construction loans, agricultural equipment loans, home equity lines of credit, online banking options, and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and via the … marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014PSCH, Inc.
… Consolidated Fiscal Report (CFR) for the period July 1, 2012 through June 30, 2013. Background OMH entered into a … Key Recommendations Ensure PSCH properly modifies its 2012-2013 CFR for the $152,680 in findings identified in this …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. … with Mayor Byron Brown helps to increase awareness about unclaimed funds and get even more checks out in the mail to … Comptroller’s website to see if any of the $88 million in unclaimed funds in Buffalo belongs to you." Representatives …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyHerkimer County – Court and Trust Funds (2023-C&T-2)
… funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, … bank holding court and trust money submits an annual certificate of balances to the Treasurer and OSC. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Division of Housing and Community Renewal Bulletin No. DH-52
… eligible for the payment provided the employee: Is on the payroll March 31, 2011 (Active, on Paid Leave of Absence, or … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in the same pay period the employee returns to active payroll status. Demotion after March 31, 2011 - An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … year total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The Town of Lewis is located in Lewis … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103East Quogue Union Free School District - Claims Auditing (2019M-78)
… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78RFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking … links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel …
https://www.osc.ny.gov/procurement/rfp0008