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Wage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… quarter based on solid performance in domestic and global equities markets," DiNapoli said. “Our goal is always to grow … percent of its assets invested in publicly traded domestic equities and 16.9 percent in non-U.S. and global equities. The remaining Fund assets by allocation are …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town … approving projects. The audit included one recommendation to help the Board and officials properly approve and monitor …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes … Issued Proceeds from the sale of a refunding bond issuance in which new bonds are sold at a lower rate than outstanding … of general obligation bonds and shortterm notes issued in the form of commercial paper or Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… and established internal controls over water operations for the period June 1, 2012 through February 11, 2014. … Trustees and an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Newfield – Selected Financial Activities (2013M-2)
… an attempt to force the accounting records to agree to the bank balance. The monthly and the last two annual reports … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs … which are not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a … cards, claims processing, payroll processing and IT. Do not allow the privately-contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … 2011, the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 abstracts with a total of 1,031 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Davenport – Financial Operations (2013M-62)
Town of Davenport Financial Operations 2013M62
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152XIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the … its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer … Listing in SFS Coach is updated to include information on the NYGR0210 Report. Navigation: Grants > Interactive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, … 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 … and restrictions over user access to the financial system. Lastly, the Board has not adopted comprehensive data …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … policies and procedures for the collection of parking tickets that include the segregation of incompatible duties …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases School District Audits
… District officials did not use a competitive process to procure goods and services. For example, auditors found … and they justified this was a valid exception to competitive bidding. They also did not issue requests for … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192