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Town of Pittstown – Records and Reports (2013M-5)
… on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 months … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash … made them aware of differences between cash accounts and bank accounts and the numerous mispostings to the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds … accounting records or the adopted budgets, there is not a base-line level for routine expenditures, which makes it …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee … January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists of seven members, who are appointed by the County Legislature. The Board is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office … Determine whether the Town of Throop Town Supervisor and Town Board Board ensured cash …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilMaintenance and Inspection of Event Recorder Units
… and inspection policy, as detailed below: Train car inspections were not always done timely. We determined … after the federal guidance was issued. However, for this car class, the ERU’s memory capacity is not up to industry … Transit did not have the required number of spares for two car classes based on its own standard. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsVillage of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Sex Offender Registration (2014-MS-2)
… county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local … and Warren did not process the forms for 15 offenders who were admitted and for 23 offenders who were released. … forms are completed and processed when an offender is incarcerated and later released from a Department’s …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School District Audits
… that auditors identified were likely Medicaid-eligible who received speech, occupational or physical therapy … not prepare a recent cost benefit analysis to support it is not cost-effective. In addition, district officials did … that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Washingtonville – Budget Review (B25-6-1)
… [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) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1About the Academy
… the Trainers Daniel K. Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined … schools as part of the Local Official Training Unit. Dan is a highly sought-out trainer and technical assistance … and leadership. William D. Naylor, CIA William D. Naylor is an Auditor in OSC’s Division of Local Government and …
https://www.osc.ny.gov/local-government/academy/about-academyVillage of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Taylor – Financial Management (2016M-391)
… records. The bookkeeper maintains custody of the bank statements, prepares the checks and abstracts, records all transactions and performs the bank reconciliations without oversight. Key Recommendations … recorded accurately and completely accounted for, monthly bank reconciliations are performed and any discrepancies are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212