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Village of Sinclairville – Water Operations (2014M-362)

… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and … Village of Sinclairville Water Operations 2014M362 …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)

… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess …

https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and

Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)

… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … report includes six recommendations to help the Board and CFO improve the transparency of their fiscal activities. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

State Comptroller DiNapoli Releases State Audits

… Thomas P. DiNapoli announced today the following audits have been issued: Port Authority of New York and New Jersey … Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School Audits

… of LaFayette Central School District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … annual physical inventories conducted. Waterford-Halfmoon Union Free School District – Financial Management (Saratoga …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1

Opinion 90-60

… interest in future payments under a tax-exempt "lease" agreement between the county and a trustee created to … facility. We assume for purposes of this opinion that the "lease" agreement contemplated is a lease-purchase or … purchase equipment, machinery and apparatus, subject to a number of provisions intended as safeguards against potential …

https://www.osc.ny.gov/legal-opinions/opinion-90-60

Opinion 94-1

… COUNTIES -- Powers and Duties (authority to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE …

https://www.osc.ny.gov/legal-opinions/opinion-94-1

Opinion 92-22

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-92-22

Investigation of Housing Discrimination Complaints

… Objective To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance … 2019 through February 2024. About the Program The Division of Human Rights (DHR) enforces the New York State Human … To determine whether the New York State Division of Human Rights reviewed and addressed housing discrimination …

https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaints

Controls Over CUNY Fully Integrated Resources and Services Tool

… the risk of improper use. Also, CUNY performed a survey of CUNYfirst users and potential users in November … 11 campuses have implemented CUNYfirst; however, no survey or other process to obtain feedback from the users has … date for all role delegations in CUNYfirst. Periodically survey users from all CUNYfirst user groups to measure …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-tool

Selected Management and Operations Practices – BuildSmart NY/Executive Order 88

… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by … To determine whether the 20 reduction in energy use required by Executive Order 88 was achieved by …

https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88

Determination of Residency for Tuition Purposes (Follow-Up)

The objective of our followup was to assess the extent of implementation as of October 2024 of the four recommendations included in our initial audit report State University of New York Determination of Residency for Tuition Purposes Report 2019S58

https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-follow

Oversight of Private Career Schools

… license. These schools provided instruction in a range of careers, including computer software, cosmetology and credit …

https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schools

Public School Safety – Incident Reporting and Unauthorized Student Departures

… Purpose To determine whether New York City Department of Education (DoE) officials … period July 1, 2011 to October 17, 2014. Background The New York City Department of Education (DoE) is the largest … a high priority for DoE and for government policymakers. New York State’s Safe Schools Against Violence in Education …

https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departures

Patient Safety Center Activities and Handling of Revenues

… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and … The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues