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Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations … 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population … The purpose of our audit was to review the Town Clerks fiscal operations …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfOpinion 91-34
… Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. … out of an accident or unforeseen occurrence or condition; (2) affecting public buildings, public property or the life, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung County) … a minimum of 12 evacuation and lockdown drills for each building and three bus drills for each bus to provide staff … without properly notifying parents in advance of building drills, parents may not have sufficient information …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-12025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sga-2023-21S40-Response.pdfCity of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Town of Harpersfield – Claims Auditing (2024M-71)
… unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Village of Shoreham – Board Oversight and Justice Court (2017M-152)
The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shoreham-justice-court-2017-152.pdfOther Bulletin No. 15
… Purpose To provide new earnings codes and procedures for processing the 2012-2013 SCF CSEA Deficit Reduction Plan Affected Employees Employees in bargaining unit 97 – … with an hourly rate less than $7.44 Background Pursuant to the Memorandum of Agreement between the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOther Bulletin No. 14
… Shift Override S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp Program Supplement Therefore, it is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityExamination of Pitts Management Associates (PMA)
… services and commodities related to its restructuring without following certain State procurement requirements, including executing contracts without prior approval from OSC. In December 2013, Downstate …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaExamination of Unemployment Insurance Willful Overpayments
… whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) … NYDOL did not consistently assess penalties in accordance with law and/or NYDOL procedures resulting in the failure to … were caused by either NYDOL officials providing staff with unwritten agency policy that was contrary to law, or …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsDetermination of Residency for Tuition Purposes
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesTown of Carroll - Town Clerk (2022M-20)
Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/carroll-2022-20.pdfTown of Bennington - Financial Management (2019M-249)
Determine whether the Board and Town officials properly managed finances by ensuring budget estimates were realistic, establishing multiyear financial and capit
https://www.osc.ny.gov/files/local-government/audits/pdf/bennington-2019-249.pdfVillage of Dering Harbor – Payroll (2020M-78)
Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dering-harbor-2020-78.pdfOversight of Food Service Establishments (2017-S-62)
To determine if the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s62.pdfSelected Aspects of Railcar Fleet Maintenance (Follow-Up) (2013-F-9), 30-Day Response
We have followed up on the actions taken by officials of Metropolitan Transportation Authority - New York City Transit (Transit) and the Staten Island Railway
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f9-response_0.pdf