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City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's … over the water operations for the period January 1, 2011 to July 31, 2012. Background The City of Little Falls is … 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)
… service fees, and acquisition of lands, to promote public welfare and to prevent cemeteries from falling into disrepair …
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)
… Education Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for the period … Interest State Education Department/Office of Children and Family Services: Educators for Children, Youth and Families, …
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
… pushed the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make …
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
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over …
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)
… Business Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash … from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 …
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)
… fire protection bill. Key Recommendations Establish a system of internal controls consisting of policies and …
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)
… procedures for calculations of cost-benefit ratios and the determination of contractual time periods for businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and Orleans Counties. … or academic-related, which is inconsistent with the BOCES’ acceptable use policy. The BOCES did not have … purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… $1.3 million. Key Finding Prior to entering into six significant lease agreements, BOCES officials did not …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and … Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… with the civil management, including confinement and post-release supervision, for certain sex offenders who are at or near their anticipated release from parole or confinement. The Act applies to … behavior. The goals of civil management are to protect the public, help reduce recidivism, and provide access to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and wheelchair accessible lavatories. 30 at the Town Hall, such … taking additional steps to increase physical accessibility for the 100 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Medicaid-eligible inpatient hospital claims to the federal government for up to 50 percent reimbursement. There … Three counties did not submit claims seeking potential federal reimbursement of up to $46,352 for inpatient medical … appropriate rates are charged. Develop a process to claim federal reimbursement for inpatient hospital claims. …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Halstead regularly took cash out of the village’s bank account for his personal use. The withdrawals were recorded … often coincided with times that Halstead’s personal bank account was nearly empty or overdrawn. Halstead … and irregularly deposited money back into the village’s account in the amount of $19,302 over the course of six …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… components at the Town Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town Court, such as a water fountain mounted at the proper height. Nine components at the … at the Transfer Station, such as accessible parking spaces with signs to identify accessible parking spaces. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between Catholics and Protestants. It was through his transformative leadership, and through the efforts of the men and women of Northern … Martin McGuinness was a hero of the peace process and the cause for reconciliation between Catholics and …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Water Accountability Claims Audit and Information …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … Town of Hoosick Departmental Cash Collections and Sales Tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428