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Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… such as doors with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January … Did the Town of Kingsbury Town Board Board and officials develop and adopt a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… development projects. WCIDA is governed by a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State … tolls can mean loss of revenue to the state or aggravation for New Yorkers facing incorrect bills. I appreciate the … revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. Comptroller …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its … serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… cannot use the information to best focus its attention on locations that are in danger of failing. Our analysis of the … by the Division found Permanent Maintenance Funds at 37 locations to be underfunded by a median of at least $25,500. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… period July 1, 2002 through June 4, 2008. New York State awards grants and contracts to non-profit community-based …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors … of five members, with one person from each fire company and two at-large members. The Department’s revenue for the … fiscal years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta and … payments are made, Obtain an audit of the District’s records by an independent public accountant and Verify the … conduct an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… to ensure that adequate controls over timekeeping and payroll processes are in place. In addition, DHS is also …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersErie Community College – Board Oversight and Management of College Resources (2015M-212)
… students, is governed by a Board of Trustees with nine appointed members and one elected student trustee. … million. Key Findings The College entered into agreements with two closely affiliated but legally independent … officials maintain a separate and distinct relationship with the ASC and the Foundation at all times to ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of … Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m