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City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… Each Department used a different process to collect, report and remit cash to the Treasurer. No one maintained … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Cayuga County – Court and Trust Funds (2024-C&T-5)
… Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Harmony – Justice Court (2014M-004)
… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. Background The Town of Harmony is located in … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Fire Commissioners (Board) did not ensure required annual audits were completed and annual financial reports (AFR) 1 … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … on issues of importance to New Yorkers including housing health care mental health and education …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCity of Elmira – Audit Follow-Up (2017M-90-F)
The purpose of our review was to assess the Citys progress as of May 2020 in implementing our recommendations in the audit report released in August 2017
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… complete report - pdf] Audit Objective Determine whether Recreation Department (Department) cash receipts were … From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department … Determine whether Recreation Department Department cash receipts were properly …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Oversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43) 180-Day Response
To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43-response.pdfLocal Government – 2023 Financial Condition Report
… ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) … York City. School districts, towns, and villages received $23.9 billion, $4.4 billion, and $1.5 billion, respectively, … who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum payments in the summer of …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… that $111,180 in unclaimed funds has been returned to Buffalo city residents since he partnered with Mayor Byron Brown on March 16 to urge people to claim their lost money. Over $88 million still remains … that $111180 in unclaimed funds has been returned to Buffalo city residents since he partnered with Mayor Byron …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsDiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping communities fight blight and … vitality in disadvantaged communities.” DiNapoli’s report noted as of July 2016, 10 of the state’s 15 land banks … State Comptroller DiNapoli today released a report on the progress regional land banks are making in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… the second largest grocery chain in the U.S. — has agreed to give preference to suppliers of 100% verified sustainable palm oil and set a goal of using … Inc the second largest grocery chain in the US has agreed to give preference to suppliers of 100 verified sustainable …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… at $38.7 billion just four months ago have been reduced to $3.4 billion, according to a report released today by State Comptroller Thomas P. … resources are used for critical infrastructure projects to reduce debt issued and to bolster reserve funds beyond … at $387 billion just four months ago have been reduced to $34 billion according to a report released today …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesRetirement System Membership – Article 14 Benefits
… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a Retirement System member, you must complete and file a membership …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipOversight of Adult Protective Services Programs (Follow-Up)
… included in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followLake Mohegan Fire District – Procurement (2026M-31)
… [read complete report – pdf] Audit Objective Did the Lake Mohegan Fire District (District) Board of … extended our audit period to February 1, 2023, to review the purchase of pumper trucks. Understanding the Audit Area A board of fire commissioners and its … Did the Lake Mohegan Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31