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Village of Hudson Falls – Information Technology (2025M-10)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. While the former Head of Buildings …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4State Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … policies at County DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. DMV …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School District Audits
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … the assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … did not document their efforts to obtain competition for purchases. The Board did not establish policies or …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … of Health, Medicaid Program: Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program … also receiving opioids as part of a Treatment Program for opioid use disorder. These recipients may have received …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: NYRA's Future Uncertain
… Resorts World New York City Casino is directed to NYRA for enhanced purses, operational support and capital … from VLT operations, NYRA reported an annual surplus for each year in the audit period of Jan. 1, 2012 through Dec. 31, 2014. For the three years audited, NYRA received about $318 million …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli Releases Report on Pre-Pandemic Migration Trends
… updated. Policymakers can utilize this data as a resource for evaluating the impacts of changing economic conditions … income tax is the single largest state revenue source for New York, accounting for two of every three tax dollars,” DiNapoli said. “New …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… including costs to assist asylum seekers and fiscal cliffs for several programs. Given current reserve levels, budget … has set aside an additional $16 billion through FY 2027 for these costs, which increased out-year gaps but also … its budget gap projections, including the cost of services for asylum seekers. The city significantly altered its …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… promoting accountability and reducing opportunities for financial mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages … to examine and determined 25 did not file their AFR for fiscal year 2023, four filed their report significantly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesKerhonkson Fire District – Board Oversight (2025M-124)
… the Audit Area A board of fire commissioners, responsible for the general management and control of a fire district’s … The District’s budgeted appropriations totaled $310,411 for the 2025 fiscal year. The District paid 227 claims … District’s financial activities are adequately accounted for and reported. Specifically, the Board did not: Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Child Care Stabilization Grants (Follow-Up)
… of the child care system. Child care is essential for our communities to thrive, but according to the New York … high-quality care, and the workforce is largely underpaid for skilled and valuable work. In response to the urgent need … Rescue Plan Act (ARPA) included approximately $24 billion for child care stabilization grants. The Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/child-care-stabilization-grants-followDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… his position as treasurer and chief to steal over $100,000 for his own gain,” DiNapoli said. “Thanks to our partnership … Attorney Callanan, Storrs is being brought to justice for his crimes.” Callanan said, “Mr. Storrs abused his … the New York State Police, he is being held accountable for his actions. This case serves as a reminder that public …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli Releases April State Cash Report
… "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were nearly $1 billion … from payments made with annual tax returns and requests for filing extensions as well as an increase in refunds. The … $1.1 billion, or 10.9 percent, higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and must use the designated account codes required for each type of transfer as well as other required fields … originated by the State agency. OSC BSAO is responsible for accurate recording of all operating and appropriated … (credit) journal entry chartstring. The total amounts for Transfers To and Transfers From must equal. Appropriated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, Section 4.C – Bank … needed to properly complete the annual confirmation for each bank account. The path to access this public query: … Viewer 'VENDOR ID’ – Leave blank to return all advances for your agency’s GLBU 'BUSINESS UNIT’ - Agency GLBU 'AS OF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… one of the nation's largest and most diverse programs for the prevention and treatment of alcohol and substance … According to the contract, OASAS reimburses Palladia for its net operating expenses, up to the maximum budgeted amount, for providing the contracted services. The expenses are …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followOversight of Weights and Measures Programs
… commerce to help ensure that consumers get what they pay for and that competition is fair. Department regulations … of weight, volume, or size are to be inspected and tested for accuracy at least annually. Such devices include gas … vehicle and grocery scales. Gasoline and diesel fuels sold for use in motor vehicles are also subject to inspection to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsCompliance With Payment Card Industry Standards
… The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany … credit card payments over the phone, online, and in person for other costs (e.g., unpaid tolls, accident reports, … data or sensitive authentication data – are accounted for and comply with respective requirements. From May 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities … been fully or consistently implemented across most units. For example, the Department had not defined control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-components