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Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. … expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was … from September 2004 to May 2005. On July 2, 2005, the Dam collapsed causing extensive damage to the Dam and the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and … CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses that have no …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Village of Clyde – Financial Management and Board Oversight (2013M-96)
… has approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees … has not adopted an investment policy, which is required by law, or any policies or procedures for finance-related … Village taxpayers. Establish written policies required by law and sound business practices for Village operations, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Some NY Schools Not Reporting Bullying or Harassment
… Many New York schools fall short when it comes to protecting students from harassment and discrimination … in creating a safe and productive environment for students when it is well implemented and when schools are in … Many New York schools fall short when it comes to protecting students from harassment and …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… and other independent fiscal monitors in recent years. This includes: For FY 2027, about $5.2 billion was added to … about $2.6 billion more than projected in November. This improved transparency reveals to the public the … FY 2027 and similar savings thereafter. While meaningful, this amount is smaller than the $1.35 billion reduction in …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… technologies to meet 10 percent of its electrical needs. This target percentage increased to 20 percent by 2010. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial … with our office for fiscal years 2016 through 2019. The Council did not take sufficient action to acquire financial …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls and multiyear planning for the period January 1, … through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Implementation of the Dignity for All Students Act (Follow-Up)
… implemented. The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on … are planned to address unresolved issues identified in this report. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
Baldwin Fire District Credit Card and Travel Expenditures 2018M27
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies are responsible for retaining backup documentation outside SFS, even though … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The … The purpose of our audit was to review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89XI.12.B Contract Assignments – XI. Procurement and Contract Management
… (OSC) approval, OSC must concur with the waiver. This in no way limits the State agency’s right to reject a transfer. … the Transferee. Contract assignments must be reviewed on a case by case basis and may not be approved if such transfer would be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsTuition Assistance Program – Metropolitan College of New York
… Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan and the Bronx. The school offers … eligible students. Schools receiving State financial aid awards certify student eligibility. For the three academic … Corporation: Audit of the State Financial Aid Program at Vaughn College of Aeronautics and Technology (2015-T-6) …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkState Comptroller DiNapoli Releases Audits
… Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … post-payment reviews to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for … Health Management Systems, Inc. (a Gainwell Technologies company [Gainwell]), to perform these reviews and to pursue …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsEastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… fund budgeted appropriations for the 2016-17 fiscal year are approximately $333 million. Key Finding BOCES … purchased goods and services and disposed of assets in accordance with policies and statutory requirements. Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194