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Village of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … New York Office of the State Comptroller City of Newburgh Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Town of Dayton – Audit Follow-Up (2019M-221-F)
… corrective action. Of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Town of Portland – Water Operations (2017M-45)
… of our audit was to review the Town’s water operations for the period January 1, 2014 through January 25, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Selected M/WBE Purchases by Various Facilities
… other State purchasing requirements. Background An M/WBE is defined as an entity that is at least 51 percent owned and … interest is real, substantial and continuing, and who control the day-to-day business decisions. These … Department's M/WBE program goal was to direct a minimum of 10 percent of its discretionary purchase amounts to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue … A Revenue transfer is used to adjust or reclassify previously posted revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … An Expenditure transfer is used to adjust or reclassify previously posted expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its … real-time and help to determine, for example, if a patient is transferred to another facility, is evacuated, or leaves … after Superstorm Sandy because of the number of patients who had to be evacuated. However, the audit determined 35 of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesState Comptroller DiNapoli Releases Audits
… the wheel truing equipment to round off flat spots on rail car wheels, the facility was also not used for periodic … over 60 days, resulting in an estimated $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton … waiting lists, resulting in approximately $78,000 in lost rental revenue. Eleven of these apartments were vacant for …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports … to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … as defined by law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be … may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population … The purpose of our audit was to review the Towns capital projects for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… District Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector … sentencing of Hoffman's mother, Katherine (Katie) Pais, who pleaded guilty to aiding in and concealing the scheme, … and oversight partners to aggressively pursue those who engage in activities that threaten the integrity of HUD …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the … public benefit corporation overseen by a 13-member Board of Directors. DANC was created in 1985 under Article 8, Title …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsComptroller DiNapoli Releases School District Audits
… and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have … methods for seven professional service providers who were paid $128,205. Officials referred to these providers … written agreements for four professional service providers who were paid $58,409 during the audit period. Ellicottville …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s … School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 11 … found that the School did not ensure that all employees who were issued a credit card signed the policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the … The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a County Board of Elections (County … To determine whether the State Board of Elections provided Local Election Boards with sufficient …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballots