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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfJustice Court Fund: Handbook for Town and Village Justices and Court Clerks
Justice Court Fund: Handbook for Town and Village Justices and Court Clerks
https://www.osc.ny.gov/files/local-government/publications/pdf/justice-court-fund-handbook.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfDiNapoli: Binghamton City School Finances Progressing
… Prudent budgeting and proactive financial planning by officials in the … “Smart budgeting, identifying cost-savings opportunities and reaching shared-services agreements have enabled the district to weather reductions in aid and limited growth in local revenues. However, careful fiscal …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Comptroller DiNapoli Releases Municipal Audits
… in clerk fees. Auditors identified numerous questionable deposits that were made into the tax account and may have … limit. Parkland Alienation (2014MS-5) Auditors examined how municipalities complied with state laws when conveying … capital improvements as required. Several others did not take steps to determine fair market value of the parklands …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… (SED) has agreed to update its Migrant Education Program and better monitor migrant student performance after an audit by State Comptroller Thomas P. DiNapoli found … Department SED has agreed to update its Migrant Education Program and better monitor migrant student performance after …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programOpinion 88-25
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of … to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's authority to restrict the use of the facilities in a park district. You indicate that a park district in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-25DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… are performed by a not-for-profit development organization with oversight from the IDA board. However, the board failed … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightVillage of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… recommendations and indicated they have taken, or plan to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… OSC to the agency non-approved. The Attachment A, B or C forms should identify the agency Business Unit/Department ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we … had adequate documentation and procedures in place for addressing consumer complaints and performing price …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, … improperly pay sales tax. Key Recommendations Ensure all credit card and purchase card charges are approved, supported … Determine whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Determine whether the Board of Directors and Executive Administrator Administrator properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 devices that we … complete records, including an inventory of businesses and consumer complaints. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6