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State Comptroller DiNapoli Statement on End of Legislative Session
The failure to enact procurement reform was a missed opportunity to protect taxpayers dollars and prevent corruption
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionTown of Albion – Supervisor’s Records and Reports (2024M-111)
… the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli Issues Report on Transparency of Village Fiscal Activities
… 28 of the 30 selected villages. Without an audit there is little independent verification that transactions have been …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… not generated and provided to the Town Board (Board) and bank reconciliations were not completed promptly. 86 budget … granting unrestricted access to the financial system and online banking to a third party and by not ensuring proper …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… [ read complete report – pdf ] Audit Objective Determine whether the Village of … balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the … State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Selected Aspects of Safety and Security in Subway Facilities
… The responses to the 141 electronic work orders (tickets) sampled from the period September 1, 2019 through … this occurs when employees do not use their access card when entering a subway tunnel. The SCC has instructed employees to always use their access card. However, they do not always comply with the policy. We …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesCity of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Borough of Manhattan Community College – Controls Over Bank Accounts
… Medgar Evers College - Controls Over Bank accounts (2015-S-92) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual (2015-S-63) Easter Seals New York: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOversight of the Early Intervention Program’s State Fiscal Agent
… State, the Department of Health (Department) is the lead agency responsible for the Early Intervention Program … at no cost to an eligible child’s family, and are funded first through third-party payers, including commercial insurance and Medicaid. The State and counties share the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five … Claims (Report 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid … identified $933,399 in duplicate payments that were made to providers for the same services under both the old and the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Audit of Payments to on-Board Service Managers (2011-S-35). Background Our initial report, issued on June 14, 2012, …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followEnforcement of Local Law 144 – Automated Employment Decision Tools
… non-compliance, especially in instances where employers do not take steps toward complying, such as posting bias …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly … amounts which vary based on property type and the nature of the modifications planned for the property. A … itemized deposit slips, detailed duplicate receipts). When adequate internal controls are not implemented over the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Livonia Central School District – Conflict of Interest (2024M-89)
… recruited by, and partnered with, a company he partially owned. District officials contracted with 18 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Rutland – Water and Sewer Charges (2025M-30)
… accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 … to provide guidance on water and sewer billings and account adjustments. No one independent of the billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149