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Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… adequate mitigating controls or oversight. The Board does not perform, or contract with an independent auditor to … of the Clerk-Treasurer’s records. Village officials do not have procedures for reconciling the water produced by the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… acknowledged the recommendations and in a limited number of cases agreed with all or part of them. Audit …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsOpinion 91-34
… could call for bids on a unit basis, such as a per line price, so that competition may be sought even though the …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… by all employees and the City’s training completion records were unreliable. As a result, officials have no … officials, supported by complete, accurate and reliable records. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of … 59 of the Laws of 2010, provides refundable tax credits to firms in targeted industries. To receive the credits, over … that our findings were based on misunderstandings of how the Program works and the relevant statutory …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programState Police Bulletin No. SP-74
… Equitable Life Insurance Program, is no longer valid for new deductions. Affected Employees Employees who wish to start a new deduction for Deduction Code 308, Equitable Life … Life Insurance Company is no longer a union-sponsored vendor. Agency Actions Do not enter any NEW deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-74-deduction-code-308-equitable-life-insurance-programComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual reports with the Office of State Comptroller for the past two years. Lockport Public Library – Claims … to payment. Instead, claims were audited and approved for payment by the director, who also signed the disbursement …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Erin who stole $65,000 from the Town, has been sentenced to serve six months in jail and five years of probation. As … of Burlew's sentence, he must also pay full restitution to the town of Erin. In the event that Burlew fails to pay restitution, he faces up to fifteen years in state …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
Comptroller Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced that Roger Burlew the former Highway Superintendent for the town of Erin who stole $65000 from the Town has been sentenced to serve six months in jail and five years of probation
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdf2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfMaternal Health (2022-S-25)
To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s25.pdf