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Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County … Village of Kenmore Wastewater Processing Costs and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… claims to be appropriately documented with an itemized invoice, documentation of receipt of goods, department head …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash … and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. Background … The purpose of our audit was to review nonpayroll cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129DiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesState Agencies Bulletin No. 170
… Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the section titled "Ending … Actions No agency action is required on the Additional Pay panel when an employee has a status change (terminated, … pay). When these actions are reported on the Job Data 1 panel, the system will continue to automatically put an end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… Separate audits of Metro-North Railroad and the Long Island Rail Road (LIRR) found they failed to … manage overtime paid by funds from the American Recovery and Reinvestment Act (ARRA), allowing abuses such as allowing … significant room for improvement in how Metro-North and LIRR monitor the hours their employees work,”DiNapoli …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… to stipulate how to deal with delinquent districts for nonpayment of services. Consider assessing interest charges …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… has some of the nation’s earliest suburbs, including Levittown, in Nassau County. Read the report or visit: https://www.osc.state.ny.us/localgov/pubs/economicprofile/long-island-region.pdf . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… of financial operations. Specifically, it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightTown of Milo - Real Property Tax Exemption Administration (2018M-210)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The … County of Otsego Accountability Over Trust and Agency Funds 2014M041 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
Town of Palatine Town ClerkTax Collector and Financial Management 2017M101
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … payroll processing. Not all employees completed detailed time records, and supervisors did not always approve time records. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable Water District 3 and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… of Education (DOE), the New York City Police Department (NYPD) and the Department of Buildings (DOB). The audit found … their communication skills. Auditors found that the NYPD has created an impact and use policy for certain tools … recognition technology, but the guidelines are part of NYPD’s broader surveillance policies and not specific to some …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programs