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Village of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and … January 1, 2010, to December 31, 2011. Background The Town of Ballston is located in Saratoga County and has a … Town of Ballston Water Fund Financial Operations 2012M258 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… adequate financial-related policies to ensure Town resources are protected. The financial duties in the … and bank to ensure that the Town’s information and resources are adequately safeguarded. Key Recommendations … in the Supervisor, and to ensure that its information and resources are protected. Enter into a comprehensive agreement …
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)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for … through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public … Genesee Valley Board of Cooperative Educational Services Purchasing 2016M259 …
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)
… time, which could make the Village liable for large payouts for unused vacation time. The Board did not ensure …
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)
… 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-95Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
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)
… did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. District officials did not adequately plan or use a competitive process when procuring goods and … outside its authority. Key Recommendations Properly plan any future capital projects to determine the estimated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Pandemic Planning and Care for Vulnerable Populations
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately … its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic. … 2019 to April 2022. About the Program OPWDD is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie … Oversight of Public Water Systems 2017S45 Supplemental Maps of …
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
… from drug manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the … Managed care organizations (MCOs) are required to send DOH detailed information about each drug dispensed to managed care recipients. MCOs send this information to DOH on encounter claims to DOH’s encounter system. DOH and …
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)
… of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up) ( 2016-F-15 ) Office of …
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)
… prescription information within 24 hours of substance delivery. Key Findings Throughout our examination, Department …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followCayuga-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-professionalTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date … we started the audit on January 7, 2020. Did not make deposits and maintain accounting records in a timely manner. … financial reports, with our office in a timely manner. Key Recommendations Ensure the financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67State Comptroller DiNapoli Releases Audits
… with disabilities who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, 2015, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … financial condition and make sound financial decisions is limited. In addition, the improper allocation of certain …
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)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over … Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in … 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-303State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… the highway fund and $10,624 for the water fund for fiscal year 2012. Key Findings The Board did not develop accurate … 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85