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Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… and Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures … weighing and measuring devices. Key Findings Officials in the 10 County Departments did not always adequately … (24 percent) were not inspected. Reliable systems were not in place to maintain complete and accurate master lists of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024State Comptroller DiNapoli Releases State Audits
… Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did … goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant … challenges obtaining migrant student performance data. In a follow-up report, auditors found SED has made …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… (a Class E felony). Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 … copper coil that city residents leave on their curbs for home pick-up. The Sanitation Division then takes collected … a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. … sewer system and a private water system, both abandoned in 1997, from which it established the Dover Ridge sewer and … be explained and bank reconciliations were not performed in a timely manner. We found inadequate segregation of duties …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s financial condition. Auditors determined the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in September 2023, identified over $2.7 million in actual and potential overpayments for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… a shameful breach of the trust his constituents placed in him,” said Attorney General Schneiderman. “New Yorkers are repeatedly asked to have faith in our leaders, and it appears that faith has been shattered … I thank Attorney General Schneiderman for his hard work in pursuing this matter and working with us to fight public …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of New York to receive benefits. Individuals enroll in Medicaid through the NY State of Health (NYSOH, the … determine if an individual is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social … matches. Most of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOpinion 91-38
… for the performance of public work submitted by each unsuccessful bidder upon the proper return of a … deposit on copies of plans and specifications, required by General Municipal Law, §102, must be returned by a city to unsuccessful bidders and non bidders. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Implementation of Suicide Prevention Task Force Recommendations
… The United States lost nearly 50,000 lives to suicide in 2022. Furthermore, 13.2 million people reported seriously … increase). Other populations ages 25-44 had increases in suicide rates, including non-Hispanic Native American and … Center of New York (SPCNY) is the State’s lead entity in suicide prevention. In September 2016, SPCNY issued its …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfWest Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-3-2019-248.pdfKent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/kent-district-1-2019-37.pdfState Agencies Bulletin No. 1244
… which are equated to a grade and whose base annual salary is below the Job Rate of the employee’s current grade on the … eligible for a performance advance provided the employee: Is in a BU01, BU21, BU31, BU61, BU91 or BU68 position on the … salary (promotion recalculation) provided the employee is not eligible for a performance advance in the higher grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1244-april-2013-security-performance-advances-and-pre-shift-briefing-updatesProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdf