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Herkimer County – Court and Trust Funds (2023-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Oneida County – Court and Trust Funds (2023-C&T-3)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to … circumstances, [2] funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Genesee County – Court and Trust Funds (2024-C&T-7)
… to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background … to safeguard and account for court and trust funds for the period January 1 2021 through November 21 2024 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background … to safeguard and account for court and trust funds for the period January 1 2021 through May 31 2024 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Chenango County – Court and Trust Funds (2025-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Town of Seneca Falls - Financial Management (2018M-266)
… appropriations for each respective fund. The Board has not adopted multiyear financial and capital plans or …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Town of Clarkson - Justice Court Operations (2018M-57)
… were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court … Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Village of Menands - Justice Court Operations (2019M-185)
… remitted timely and intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Series 2019B Refunding Bonds. This General Obligation bond issue was sold to refinance certain outstanding bonds … (Bidding Group 1), $316.7 million of bonds maturing in 2025 through 2029 (Bidding Group 2) and $386.2 million of … the winning firms closed on the sale of the bonds today (October 30, 2019). The winning bids were as follows: Bidding …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsTown of Huntington – Payroll and Legal Services (2013M-28)
… 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of … for overtime that may not be necessary because overtime is not pre-approved and actual overtime hours are not … our audit period, without using the request for proposals (RFP) process outlined in the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Ballston – Water Fund Financial Operations (2012M-258)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… his auditors found a total of $11.7 million in costs that should be recouped after examining eight preschool special education providers. … announced his auditors found $117 million in costs that should be recouped after examining eight preschool providers …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Comptroller DiNapoli Releases Municipal & School Audits
… Free School District – Information Technology (IT) (Putnam County) District officials did not adequately secure the … manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board … submitted to New York state agencies to ensure that all cases, including any cash collected, were properly reported …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsContract Participation of Minority- and Women-Owned Business Enterprises
… annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … to promote the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-sheds