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Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… of retail prices and weighing and measuring devices. Key Findings Officials in the 10 County Departments did not … consumer complaints and the actions taken to address them. Key Recommendations Develop and implement procedures for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Cuddebackville Fire District – Board Oversight (2024M-94)
… financial operations and properly audited claims. Key Findings The Board did not provide adequate oversight of … Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The audit report contains 13 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, … access and pump fuel from the Town’s fuel tanks without a key fob or other control to ensure only Town employees used …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Hurley – Transfer Station Collections (2024M-132)
… supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections … and remitting transfer station collections to the Clerk. Key Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Perth – Supervisor’s Records and Reports (2024M-149)
… to effectively manage the Town’s financial operations. Key Findings The Supervisor did not maintain complete, … had the Board annually audited the Supervisor’s records. Key Recommendations Prepare monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… and paid in accordance with written agreements. Key Findings The Board entered into written staff services … it might have identified and corrected these errors. Key Recommendations Consult with legal counsel regarding the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Village of Suffern – Budget Review (B25-6-4)
… tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendation In adopting the 2025-26 budget, the Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all goods and … documentation such as receipts or itemized invoices. Key Recommendations Ensure compliance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … 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-32Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… or more of household income. DiNapoli has audited four key state and city programs, reviewing nearly 20,000 … a year or more to learn if their landlord is gouging them on rent or get needed services restored. ORA needs to do a … received over a three year period from 2010 through 2012. On average, the agency charged with protecting tenants’ …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not include provisions in the … to affected local governments and school districts. Key Recommendations Ensure that all project agreements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Program expenditures in 2015 were approximately $29,500. Key Findings Current officials of the participating … by the Town, except for the Town’s recreation director. Key Recommendations Review and revise the intermunicipal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… 2015-16 fiscal year totaled approximately $103.7 million. Key Findings By creating the position of Chief Operating … whether they were for legitimate and necessary purposes. Key Recommendations Prepare a cost-benefit analysis to …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationWayne County – Financial Management (2012M-249)
… the 2011 fiscal year totaled approximately $127 million. Key Findings County officials developed budgets containing … with no plans in place for the use of these balances. Key Recommendations Develop more accurate expenditure and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance … from the retirement contribution reserve as budgeted. Key Recommendations Ensure that budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… which is appointed by the Orleans County Legislature. Key Findings The Board and management did not formally … in the 12 years since the PILOT agreement inception. Key Recommendations Develop, adopt and document cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project