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Town of Dunkirk – Justice Court (2013M-106)
… The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The … elected Town Board which consists of the Town Supervisor and four Board members. The Justice’s principal duties … adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from fines, bails, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by the Town Board which consists of four …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… long-term financial plan, which would be a useful tool to strategically utilize to reduce the excessive …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Davenport – Financial Operations (2013M-62)
… identified in permit fee revenues. Ensure that all claim vouchers are presented to the Board for audit and approval and that all such claims appear on an abstract. Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … collections will be approximately $4.3 million, which is $390,000 less than budgeted. The Village faces potential … tentative budget includes a tax levy of $12,281,362 which is $1,078,728 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent … generated more than one-fifth of all private sector wages paid in the city. DiNapoli estimates that nearly 1 in 10 jobs … DiNapoli's office releases an annual estimate of bonuses paid to securities industry employees who work in New York …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017Town of Guilderland – Information Technology (2025M-61)
… plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, … risk that officials could lose important data and suffer a serious interruption in operations. The Town’s technology use …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61DiNapoli: School Bus Safety Needs Improvement
… District (Chemung), Rome City School District (Oneida), Saratoga Springs City School District (Saratoga), Watertown City … final report can be found online at https://www.osc.state.ny.us/localgov/audits/swr/2018/School-Bus-Safety/global.htm . …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … (Department) implemented the Medicare/ Medicaid claim crossover system. Under the system, providers submit medical … To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsDiNapoli Statement on Governor's Veto of Transparency Legislation
… spending and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the Governor vetoed our bill requiring more transparency and accountability for … had unanimous support in both the Assembly and the Senate. We’ll work with our legislative sponsors, Senator …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283CUNY Bulletin No. CU-329
… Purpose To inform agencies of the procedures to process nonresident alien scholarships … alien students who receive scholarships Background A scholarship is an amount given to an individual for study, … According to Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsAdministration and Collection of Real Estate Transfer Taxes
… Finance (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer … certain exceptions – adequate systems and practices in place that allow it to effectively collect RETT. However, its … Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply … Determine whether the Office of Temporary and Disability Assistance had …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsExamination of Center for Economic Growth, Inc.
… 1, 2014 through December 31, 2014. The MEP program is a federal program that provides financial and technical …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4