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Mid-Hudson Library System – Procurement (2016M-261)
… approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … prior to ordering. The Library System's purchasing policy does not address what internal procedures to use for …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Islip Fire District – Disbursements (2020M-9)
… totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Clarence Public Library – Audit of Claims (2016M-355)
… the New York State Education System in 1969, is governed by an appointed seven-member Board of Trustees. The Library …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting vehicles for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andGeneva Housing Authority – Cash Receipts (2015M-160)
… which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash … receipts were not issued for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough claims audit to ensure disbursements are supported and for appropriate and …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Allen – Claims Audit (2024M-123)
… were properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
… of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence Requirements NYS Abandoned Property Law …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Releases Audits
… sites (86 percent) as of October 2018. Auditors also found about $5.1 million in expenses charged to the program that … services, which resulted in Medicaid overpayments totaling about $2.6 million. In a follow-up, auditors found DOH made …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… Comptroller Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. Auditors … since 2005 and disbursed a total of $37,940. The Drive Out Diabetes Fund has received $89,026 since 2003 and DOH has … for two of the funds during the audit period (Drive Out Diabetes and Multiple Sclerosis), department officials have …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing Program (2012-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 90-18
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ( Lefkowitz v Turley , 414 US 70, 94 S Ct 316, 38 L ed 2d 274; People v Avant , 33 NY2d 265, 352 NYS2d 161). …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli: Localities Spending More to Address Climate Change Hazards
… local governments across New York reported $1.34 billion in actual and anticipated spending on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as increased … “Climate change poses significant threats to communities in New York. Concerns are growing about severe heat waves and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1959
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2022. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checks