Search

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Hempstead (Town) is one of the local governments included in our review. The Town is located in Nassau County. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)

… Purpose The objectives of our examination were to determine whether Unemployment Insurance (UI) benefit … and procedures.  In addition, we performed data analytics to identify and facilitate the Department’s recovery of UI overpayments made to New York State (NYS) employees. Background We examined …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018

DiNapoli: State Tax Revenues Down $3 Billion Through July

… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 … Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

Town of Ellicott – Justice Court (2015M-111)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111

DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections

… of the state fiscal year is good news and gives reason for optimism about the economic recovery. The state is … higher than the same period last year. State Operating Funds spending through May totaled $17.1 billion, which was … and general state charges. Spending from State Operating Funds was $1.1 billion lower than projected. As of May 31, …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projections

State Comptroller Releases Municipal Audits

… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … of the communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of Riverhead … 2021 adopted budget. Adequacy of 2021 Budgets – Town of Smithtown (Suffolk County) Town of Smithtown officials …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background … cities, towns and villages across the State. The Town of Smithtown (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)

… Levels (Report 2019-S-6 ). About the Program The Rochester-Genesee Regional Transportation Authority (RGRTA) …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-follow

Accounts Payable Advisory No. 70

… to process the “Return to Agency” payments. If an agency does not notify OSC of a “Return to Agency” scenario now, it …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-event

Selected Employee Travel Expenses

… complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, … expenses to improve the HCR's ability to guard against fraud, waste, and abuse. Discontinue the practice of … complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expenses

School of Professional Studies – Controls Over Bank Accounts

… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, …

https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts

DiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider

… a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a scheme to defraud the state … was uncovered by DiNapoli’s office and prosecuted by U.S. Attorney Preet Bharara’s office. “Joseph Junkovic shamelessly …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-provider

Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual

… on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … in non-reimbursable costs. Among the costs we recommend for disallowance are: $357,063 in excessive allocations of … Metro Therapy’s CFRs, and revise Metro Therapy’s tuition reimbursement rates, as appropriate. Work with Metro Therapy …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual

Transaction Number Requirement

… New Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. Beginning July 15, 2024, State public authorities will be required to provide a Transaction Number for each procurement …

https://www.osc.ny.gov/public-authorities/transaction-number-requirement

Livonia Central School District – Conflict of Interest (2024M-89)

… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89