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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 payments approved by the Department of Labor (Department) were appropriate and … The objectives of our examination were to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … County) City officials properly planned and monitored the project by establishing a sound process for overseeing … that included daily onsite inspections documenting the following: daily onsite personnel; leak testing results …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… one of these plans, if you are: Planning to retire in the near future. Considering transferring or reinstating a … For members who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planLow Income Home Energy Assistance Program – Federal Funding and New York
… heating or utility costs. In Federal Fiscal Year (FFY) 2024, 1.8 million beneficiaries were authorized in New York … termination of service due to financial hardship. In FFY 2024, these benefits were authorized for 146,380 … cleaning, as well as cooling assistance benefits. In FFY 2024, New York City had the largest number of HEAP recipients …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programProfessional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a … In accordance with this goal, we encourage and support the continuing professional development of each member of our … to further your professional development. Our on-the-job training will provide you with the expertise to …
https://www.osc.ny.gov/jobs/professional-development-auditorsCity of Glens Falls – Financial Condition (2013M-150)
… year and will initiate and approve any necessary budget amendments. Although we do not consider the City to be in … is continually monitored throughout the year and budget amendments are made to address the changing needs of each …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases Municipal Audits
… District , City of Glen Cove , Spencer Volunteer Fire Company and the Watervliet Housing Authority . “In today’s … with the property tax levy limit. Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (Tioga County) … Fire District City of Glen Cove Spencer Volunteer Fire Company and the Watervliet Housing Authority …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0City of Lockport -- Budget Review (B1-15-20)
… review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… disclosure form to the County Clerk of the Legislature, detailing any business interests; however, the County does …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Background The Rockland Board of Cooperative Educational Services (BOCES) is a public entity serving eight component … Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationWayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records … Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Medicaid Program – Medicare Part D Clawback Payments
… The audit covered the period January 1, 2017 through December 1, 2018. About the Program The Department administers New York’s Medicaid program. Effective January 1, 2006, pursuant to the … Act of 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Sodus Center Fire District – Board Oversight (2017M-108)
… totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Addison – Board Oversight (2024M-8)
… (Village) Board of Trustees (Board) provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and … Addison Village Board of Trustees Board provided adequate financial oversight …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial … The purpose of our audit was to review the Dover Ridge sewer …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260