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Town of Shandaken – Payroll (2013M-201)
… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cassadaga Valley Central School District – Financial Condition (2013M-249)
… reserved are necessary, reasonable, and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is … County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million … the cash receipts process are properly segregated. Conduct a deliberate and thorough audit of all claims prior to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Galen – Financial Management (2014M-341)
… reserves within the operating funds that financed them and does not budget to fund reserves, and several reserves have … audit the books and records of the Supervisor. The Board does not adequately oversee and monitor the operations and … governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375WSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling … paid WSP $16,659 for Railroad Protective Liability Insurance. According to the terms and conditions of the … WSP is required to maintain Railroad Protective Liability Insurance at its own expense. Therefore, this insurance is …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Eric T. Schneiderman today announced the sentencing of Thomas Capuano, the former Commissioner of the Department of Public Works (DPW) of the city of Rensselaer, for his role … Comptroller DiNapoli announced the sentencing of Thomas Capuano the former Commissioner of the Dept of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicNew York’s Economy and Finances in the COVID-19 Era
… proposal for State Fiscal Year 2021-22, released this week, anticipates continuing but slow improvement for employment and other economic indicators, as well as tax revenues. Real U.S. gross domestic product is projected … enacted in December provided a new program of $300 per week in additional benefits from early January to mid-March. …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Labor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 … sharp increase – of 68% – in child labor law violations in New York in 2022 compared with 2021. The Department is responsible for enforcing New York Labor Laws (Laws). These Laws, which provide …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityCustodial Service Contract Procurement and Oversight
… services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About the Program The New … Department of Education (DOE), the nation’s largest school system, serves approximately 1 million students at its more … supplies. In April 2016, citing a disjointed custodial system with little oversight or transparency, the Mayor …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… submitted $1.6 billion in gross claims for calendar year (CY) 2017, $2 billion for CY 2018, $1.9 billion for CY 2019, and $2.1 billion for CY 2020. Since 1996, the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerOversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school districts’ compliance with safety training requirements for school bus personnel and instructors to help … To determine whether the State Education Department is monitoring school districts …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesSelected Aspects of Safety and Security in Subway Facilities
… Sensors are installed inside the tunnels. When an alarm is triggered, the Security Command Center (SCC) has a defined process to adjudicate why the alarm was triggered and what investigatory steps to take. … the 6-month period ended February 7, 2023, 25 of 80 (31%) alarm events we sampled were “False Alarm – Authorized …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing … the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of … Public Health Law (Law), the Department of Health (DOH) is responsible for governing and regulating the business and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingShareholders Cheer Lowe's New Green Energy Initiatives
… issues while increasing corporate profitability," said David Brook, a Lowe's shareholder who drafted the initial …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… to rising costs and placing some vulnerable families in unsafe housing. The program, known as the City Fighting … homelessness. It’s projected to cost the city $1.2 billion in city Fiscal Year (FY) 2025, up from $176 million in 2019. “Stronger oversight of the CityFHEPS program is …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costs