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Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 … Town Board Board properly audited claims and authorized credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Livingston County Probation Department – Financial Operations (2016M-404)
… $254,000 during 2015. Key Findings The Department makes little or no effort to collect unpaid obligations for the …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales … Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected five-member … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … by the Treasurer and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… to minimize costs to drivers. Raising tolls should be the last option, and the Thruway has more work to do.” In … toll revenue by 28.4%, or $1.9 billion, through 2031. The last toll hikes occurred in January 2021, when tolls were … have been influenced by five key factors over the last decade: Implementation of cashless tolling and problems …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is … July 1, 2014 through September 14, 2017. Background The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight of Nurse Licensing
… system for prioritizing investigations as well as time frame goals and benchmarks to ensure they are completed … not completed within the Department’s established six-week time frame; on average, they were open over seven months. 482 … files. Lacking this information, we were unable to draw conclusions about factors contributing to the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingThe 80/20 Housing Program
… in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding the number of designated … percent of their designated low-income units to households with incomes below 40 percent of AMI. These units are … 43 tenants reviewed, applicant incomes were not verified with the Internal Revenue Service (IRS). The incomes of about …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programFinancial Condition and Selected Expenses
… benefits, and depreciation) totaling $13.2 million from profit and loss calculations. Thus, NYRA actually lost $11.5 … profit or loss from racing operations, and they cited non-GAAP compliant measures as justification for their … of certain costs were justified because they were “non-controllable by management” and constituted …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … 2012, the Office of the State Comptroller (OSC) completed 21 audits of Empire’s payments for special items. Systemic … item implant claims processed during the 18-month period July 1, 2015 to December 31, 2016, Empire recovered $208,993 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively … in January 2021. About the Program In testimony before the New York City (NYC or City) Council on September 20, 2021, … To determine whether the New York City Department for the Aging DFTA effectively …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest … To determine if the Department of Environmental Conservation is adequately monitoring the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and … tax exemptions, the Program required limitations on profit, income limits for tenants, and supervision by DHCR. … systematically reviewing Board meeting minutes to identify non-compliance with Regulations and acting when necessary. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… between New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and the World Trade Center (WTC). The PANYNJ has … ensure rents charged are consistent with market prices and rental properties generate optimal rental income. Implement …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerce