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Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … the procurement of professional services. Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted … 1, 2015 through December 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins … Village of Freeville Time Attendance and Leave Accruals 2017M24 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95XI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State … for certain transfers. State Finance Law, Article 9, Section 138 states contracts cannot be assigned, transferred, … the following should be considered: Pursuant to Article 9, Section 138 of the State Finance Law, a contract assignment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit … are not charged to District credit cards for individuals who receive per diem meal allowances. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… (OGS) has developed targets and plans to effectively meet its contributions toward Executive Order 88 (EO 88) and … project fail to move forward, it is unlikely that OGS will meet its goal of reducing energy usage by 20 percent. Key … Services has developed targets and plans to effectively meet its contributions toward Executive Order 88 and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the building on Department property or consider entering a lease for the use District’s property. Properly negotiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … distributions to the horse racing industry, New York State Gaming Commission and allocations to the local governments. … to assist the Board in identifying potential expansion strategies to increase revenues and other organizational …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementTown of Lewis – Records and Reports (2025M-17)
… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … The Supervisor did not maintain complete and accurate accounting records and reports As a result the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17West Genesee Central School District – Segregation of Duties (2016M-303)
… July 1, 2014 through March 31, 2016. Background The West Genesee Central School District is located in the Towns of … West Genesee Central School District Segregation of Duties 2016M303 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Effectiveness of Department of Criminal Justice Services' Core Systems (2014-S-24). Background Our initial audit … on February 24, 2015, determined whether the Division’s core systems were secure, operating effectively, and … Effectiveness of Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… the bulk of which was not provided until June and July 2015. In addition, some of the information that we requested …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… to our office in a timely manner. Conduct an annual audit of the Town Supervisor’s records, or engage an independent …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop policies and procedures regarding the procurement of professional services. Seek competition for 28 … in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalState Comptroller DiNapoli Releases State Audits
… UI benefits from claimants who made false statements or representations to obtain benefits they were not eligible to …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85