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Albany Water Board – Software Management (2020M-159)
… ] Audit Objective Determine whether software installed on Albany Water Board (AWB) computers and mobile devices is … Determine whether software installed on Albany Water Board AWB computers and mobile devices is …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Hammondsport Central School District – Investment Program (2024M-63)
… 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Town of Sharon – Fund Balance (2017M-271)
… through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Operating …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… and LaPolla were both charged with Grand Larceny in the 4th degree and Public Corruption. Karam was also charged with additional counts of Grand Larceny in the 4th degree and Public Corruption, as well as Corruption of … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorTown of Bethlehem – Information Technology (2025M-25)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … the Program Town employees and officials use the IT systems for Internet access, email, receiving online payments … Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Operational Advisory No. 29
… : GFO Updates - Reissuing or Cancelling Refund, Vendor, Employee Expense, or SSP Checks Guidance : The Office of the … the policies and procedures regarding refund, vendor, employee expense, and SSP checks that are returned and/or … (GFO): Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check Chapter XII.9.G - Reissuing or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspReimbursement of Social Services Costs (2013MS-3)
… complete report - pdf] We also released 7 letter reports to the following Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery … [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were maximizing the reimbursement of …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… defendant allegedly took advantage of her father-in-law’s death to personally profit, buying clothing, making online purchases, and taking out cash from the deceased’s … into the bank account after the date of death, totaling $31,872.55 LaBarr was charged with grand larceny. She was …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsSelected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research and Development Authority … from April 1, 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority … in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental problems …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Comptroller DiNapoli Releases School Audits
… audits of the Carthage Central School District , the Norwich City School District and the Richfield Springs … funds to exceed statutory limits in each of those years. Norwich City School District - Financial Condition and … audits of the Carthage Central School District the Norwich City School District and the Richfield Springs …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… McMahon today announced the arrest and sentencing of a Staten Island woman for the theft of her sister’s state pension … and gang members, those who commit financial crimes on Staten Island will be held accountable and I thank Economic …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Citizens Hose Fire Company official was charged today with grand larceny in the third degree after allegedly … said. "Thanks to my investigators and auditors working with the Sheriff's office, her crimes have been exposed. This … at the Sheriff's Office have a great working relationship with the New York State Comptroller's Office and have worked …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftCity of Glen Cove – Budget Review (B7-16-12)
… Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to liquidate … the upcoming year. The City has budgeted $1.9 million for building permit revenues, an increase of $520,536 over the 2016 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or … payments from the State in an amount equal to the debt service on the debt issued by the authority or municipality. … Debt service includes the payment of principal and interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Medicaid Program: Improper Payments for Brand Name Drugs (2020-S-62)
To determine whether Medicaid made improper payments for brand name drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s62-response.pdfThe Annual Financial Report (AFR) Modernization Project Presentation
Please print out the presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-project-07-29-21.pdfBuffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-academy-science-charter-2019-250.pdfGreenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfFiscal Stress Monitoring: System Enhancements for Counties, Cities, Towns and Villages
The following tables summarize enhancements to the Fiscal Stress Monitoring System.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-local-governments.pdf