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Town of Butternuts – Highway Facility Capital Project (2021M-94)
… and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Village of Hewlett Bay Park – Financial Management (2022M-30)
… the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. Balances ranged … This practice contributed to the continued accumulation of surplus fund balance. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… complete report - pdf] Audit Objective Determine whether the Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … Determine whether the Town officials effectively managed the financial condition of the water and sewer districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116County Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, … grow to over $3.6 billion by 2010 if the average growth rate experienced in the last ten years continues. If property …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfDivision of Housing and Community Renewal Bulletin No. DH-101
… To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees Employees in … and Community Renewal DC-37) and 98 (IOLA Temporary State Commissions) Background In 2016, the Governor signed … Leave coverage is funded by employee payroll deductions. State employees who are represented by a union may be covered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… oversees more than 250 parks and historic sites and works to ensure compliance with the Americans with … available and mats were put down to improve access to the water. Signage for such amenities were prominent at some …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfState Comptroller DiNapoli Releases Audits
… follow-up with providers regarding deficiencies and PIPs, and documentation of these efforts. Further, progress … after corrective actions had been taken to address PIPs. Of the initial report’s three recommendations, one was …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsVillage of Hagaman – Claims Auditing (2022M-11)
… to be paid prior to audit. Ensure a resolution is passed approving the number of claims on the abstract, amount …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Woodstock - Information Technology (2018M-211)
… it is prohibited by policy. Officials did not adopt a breach notification, security management or written disaster … use. Adopt written IT policies and procedures to address breach notification, disaster recovery and security …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Lloyd - Information Technology (2019M-36)
… Audit Objective Determine whether Town officials ensured the Town’s Information Technology (IT) systems were … Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for … to Officials. Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Town of Wappinger - Information Technology (2019M-220)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Monitor web and computer … recovery and PPSI, and communicate all adopted IT policies to Town officials, employees and the IT consultant. Town … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Patterson - Information Technology (2020M-37)
… Audit Objective Determine whether Town officials ensured the Town’s information technology (IT) systems were … against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT policies or a disaster … did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT security …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Sheridan – Shared Services Costs (2023M-74)
… costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a … equitably for shared service costs related to the IMA and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s operations and labor costs, Town taxpayers paid …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfTown of North Greenbush – Town Clerk (2017M-132)
Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-greenbush-2017-132.pdfOversight of Runaway and Homeless Youth (2019-S-47)
To determine if the Office for Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s47.pdf