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Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company … 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The … totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of employees tested and six elected officials did …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… annual agricultural exemption renewals but lacked periodic verification of reported farm income. Three veteran …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mState Agencies Bulletin No. 304
… Purpose To inform Payroll Officers of the upcoming General Deduction purge. Effective Date March 1, … To inform Payroll Officers of the upcoming General Deduction purge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeDiNapoli Releases July State Cash Report
… slightly above updated projections this month, according to the state cash report issued today by State Comptroller … $831.1 million lower than initial projections. The year to year increase was primarily due to federal receipts (up $1.3 billion or 7.9 percent), …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportSUNY Maritime College Review of PCard Transactions and TCard Expenses
… and complied with Office of General Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the … goods and services that are within the guidelines of New York State’s Procurement Card program. The cardholder’s …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. … exemption. Of the 259 water outlets sampled for testing, 50 water outlets exceeded the lead action level. Auditors …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Response Planning for Unexpected Events
… Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers. We … To determine whether it has plans or procedures to address unexpected or unplanned events …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… a state program intended to help municipalities replace lead drinking water service lines. The audit found millions … or spent on administrative costs rather than replacing lead lines and found that some communities with children with higher blood lead levels were not prioritized. “Lead in drinking water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementOversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before … Hospitals is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of 1969. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesCentral Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Village of Richmondville – Disbursements (2012M-178)
… to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising five elected Trustees, governs the Village and is responsible for the general management and control of the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… all TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Berne – Board Oversight (2021M-77)
… New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The … not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive … funds, as required. Key Recommendations Ensure the Supervisor provides adequate monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The … services to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During … are issued or other form of supporting documentation is maintained to account for all Company funds collected and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mDiNapoli Releases February State Cash Report
… or 0.7 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year to date tax collections were $103 million higher than the … latest projections included in the Third Quarter Update to the Financial Plan released with the Executive Budget on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-report