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Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… invoices. Key Recommendations Ensure compliance with New York State General Municipal Law (GML) and Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Campbell-Savona Central School District – Student State Aid (2024M-79)
… prior to June 30, 2024. Although District officials told us they intended to submit reimbursement claims for the full … only $25,900 was submitted; the remaining $4,926 is no longer eligible. $10,114 if submitted prior to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally did not provide adequate … existed between bank records and his check register. Key Recommendations Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… by providing financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Board monitored approved projects for the period January 1, 2013 through April 30, 2014. Background The County of … Clinton County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual … The Board did not audit all claims prior to payment. Key Recommendations File annual financial reports with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Determine whether the Cuddebackville Fire District District Board of Fire Commissioners Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not … checks for the Treasurer to use for Company disbursements. Key Recommendations Maintain accurate, complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Amenia – Leave Accruals (2013M-361)
… 54 employees, including full-time, part-time, seasonal and temporary employees, to determine whether they were paid …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… GOSR purchased eligible properties within designated Enhanced Buyout Areas (areas within a floodplain that are … open space, or stormwater management systems to create a natural coastal buffer to protect against future storms. … and handling uncollectible accounts. Better practices and enhanced monitoring of project progress would contribute to …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … from January 2019 to January 2023. About the Program The New York State Thruway Authority (Authority) – a New York State public benefit corporation – operates the New …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… funding uncertainties. The Interborough Express and Penn Station Reconstruction might get some funding support from …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosOversight of Juvenile Justice Facilities (Follow-Up)
… mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, … DJJOY Policy and Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary … met State standards and regulations for the health and safety of juveniles and staff. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followLocal Sales Tax Collections Up 19% in 2021
… DiNapoli. This was the highest annual increase on record after a historic low in 2020 when local sales tax collections … than the rest of the state. Report 2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021DiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… drug rebates after auditors alerted the department to rebates it missed out on, according to a report released today by State … drug rebates after auditors alerted the department to rebates it missed out on according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebates