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Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … activity, which caused the Town’s accounting records and reports to be incomplete, inaccurate and outdated. Without an …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 90-10
… be expected to result in injury and damage to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457), including …
https://www.osc.ny.gov/legal-opinions/opinion-90-10DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , … benefit of competition or obtaining price quotes. City of Batavia – Awarding Contracts for Goods and Services (Genesee …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.8.E Payment Assignments – XII. Expenditures
… Bureau of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager … Bureau of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… in other unacceptable insurance practices face possible sanctions, such as exclusion or termination from the Medicaid … these claims, and recover any improper payments. Improve monitoring efforts to assist MCOs in detecting and recovering …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersTime and Attendance Practices of Selected Employees
… attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We … attendancerelated records for selected Long Island Rail Road employees reflected their actual time worked …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing Education Services – … employment services for individuals with a disability. The audit covered the period from April 2017 through December 2020. About the … To determine whether the Adult Career and Continuing Education Services Vocational …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… to the 2022 American Community Survey, there were nearly 1.2 million working-age adults (ages 18–64) with a disability …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). … the Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) across the State. The unprecedented housing crisis …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). … To determine the extent of implementation of the 11 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followImproper Payments for Brand Name Drugs (Follow-Up)
… expensive drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… ranked in the top 3 nationwide, including beets, apples, maple syrup, cabbage and milk. New York farms grossed $8.5 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsDiNapoli: Better Oversight Needed at Homeless Shelters
… continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, … by the Comptroller. At both certified and uncertified shelters, as well as hotels and motels, auditors observed a …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… Village of Johnson City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all employees. Of the 20 … officials), two employees did not complete the annual SHP training. Additionally, over 30 seasonal workers were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Exemptions Administration , Town of Shandaken , Village of Spencer , Village of Suffern and the City of Yonkers . "In … contributions for health insurance coverage. Village of Spencer – Board Oversight (Tioga County) The board does not … Tax Exemptions Administration Town of Shandaken Village of Spencer Village of Suffern and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsMidway Fire District – Claims Auditing (2025M-143)
Did Midway Fire District District Board of Fire Commissioners Board properly audit claims
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, … or to receive such funds from any department or agency of the state without certifying compliance with "all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizations