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Town of Fort Covington - Justice Court Operations (2018M-234)

… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234

Town of Guilderland – Employee Compensation and Benefits (2015M-262)

… did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262

Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

… awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. … in our original audit. Of the three prior recommendations, all three were implemented. Key Recommendations None Other …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Town of East Greenbush – Justice Court Operations (2016M-60)

… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60

Town of Lockport – Building Permit Fee Collections (2025M-56)

… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56

Town of Lockport – Culvert Pipe Fee Collections (2025M-57)

… the Audit Area Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other structures. In the Town, property owners may submit an application to the … and installation fees totaling $22,800. The Superintendent in office during the audit fieldwork was appointed on August …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62

State Comptroller DiNapoli Releases Analysis of Enacted State Budget

… Fiscal Year (SFY) 2019-20 Enacted Budget includes actions to manage spending and generate nearly $1 billion in … for education, health care and mass transit, according to a report released today by State Comptroller Thomas P. … leave open questions going forward. The recent addition to the Rainy Day Fund is a good first step toward building …

https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budget

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update Documents (AUD). The Board …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Town of Plainfield – Road and Equipment Maintenance (2016M-307)

… Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307

Tuition Assistance Program – New York College of Health Professions

… Purpose To determine whether New York College of Health Professions complied with the Education Law … and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background New York College of Health Professions (College of Health) was …

https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professions

DiNapoli Releases Review of First Quarter State Revenue Collections

… finances, but how this money will be used is still up for debate.” DiNapoli’s report on the state’s first-quarter … $632.3 million, or 3.3 percent, lower than collections for the same period last year, primarily reflecting a $1.6 … expected from the settlement with $298 million anticipated for the chemical dependency fund. DiNapoli’s report notes …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Utilization of the Arch Street Yard and Shop Facility

… the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 to … Perform a written cost-benefit analysis to determine what the best use is for the Facility and the equipment until …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility

Oversight of Resident Care-Related Medical Equipment in Nursing Homes

… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … comprehensive inspections, testing, and maintenance of resident care-related medical equipment. The audit covered …

https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homes

DiNapoli Releases Lower Manhattan Economic Snapshot

… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshot