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DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 26, 2025. “These bonds, all of which have been approved by the … here: https://osc.ny.gov/press/docs/bond-sale-summary-2025 . The Series 2025A Tax-Exempt Bonds, the Series 2025B …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … 19, 2014,determined whether the Department licensing and registrations systems were secure, operating effectively, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… $48,750.00 of the contract amount. To receive the second claim, the LDC needed to demonstrate that the entire … under the contract. As a result, we rejected a LDC’s claim for $48,750.00. Consequently, the LDC has retained …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcSecurity Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient … is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It … ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn care and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Key Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the summer … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… controls over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … were generated from standard computer forms and printed on multi-use paper with numbers that were handwritten. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Under the Plan, OMH reinvests funds realized through the closure of inpatient State beds (about $110,000 per closed …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… with how the Clerk handled the $17.1 million of tax and penalty payments. The Board has not established policies and … in 2012 the Clerk had to use approximately $4,200 of penalty moneys for other items including $2,900 to correct …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Charlotte Valley Central School District - Information Technology (2019M-27)
… periodic IT security awareness training to personnel who use IT resources. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27King Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… in Kingston, New York, is an SED-approved provider of preschool special education services. Ulster-Greene provides … of three and five years. In 2014, Ulster-Greene provided preschool special education services to about 130 children from ten school districts located in Ulster, Green and Delaware counties. Ulster-Greene is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has … Town of Mansfield Financial Management and Claims Processing …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway … Town Hall/highway garage at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and … comprehensive plan at the onset of the project, detailing how the construction would be completed with available Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Ogden – Financial Management and Justice Court (2014M-234)
… adequate policies, procedures or financial plans to govern budgeting practices and the amount of unexpended … long-term financial plans, policies and procedures to govern developing and monitoring the budget estimates and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Danby – Claims Processing and Procurement (2022M-127)
… in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Charter School of Educational Excellence – Information Technology (2023M-174)
… secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information … secure student data to help protect it from unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… a report today, which found 27 local governments are three or more years delinquent in meeting one or more annual financial reporting requirements. “While … a number do not,” DiNapoli said. “Failing to file for three or more years calls into question the financial …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-state