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Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier … our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Tuckahoe Union Free School District – Overtime (2023M-53)
… [read complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
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)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andIslip Fire District – Disbursements (2020M-9)
… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Allen – Claims Audit (2024M-123)
… properly audit and approve all claims prior to payment. As a result, there was an increased risk that improper or … detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … dues could not be located and provided for our review. As a result, we could not confirm whether they were for a valid …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to indicate that the claim was an actual and necessary District expense. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259eLearning Videos and Resources
… Reports Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesWall Street Bonuses Declined in 2011
… year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” … firms in New York City resumed downsizing in the second half of the year. The securities industry, which is a … reforms.” The Comptroller also estimates that profits for the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… to these essential special education services.” Children who are referred for special education services undergo a … and if approved, an Individualized Education Program (IEP) is developed. The services recommended under the child’s IEP … waitlists – which accounted for a total of 301 students who were waiting for services. SED acknowledged that …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to an audit issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
… General Municipal Law, §103. General Municipal Law, §103(1) provides, with certain exceptions, that: ... all contracts … the county will expend, in the aggregate, in excess of $5,000 during the fiscal year for the same or similar items of …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported Housing Program contracts. The … of Mental Health is ensuring that Rehabilitation Support Services Inc expended funds appropriately and provided …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incCapital Asset Management
… and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in … not be processed in time to be reflected on the employee’s 2021 W-2 (Wage and Tax Statement). Processing Rules for … be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksPoland Central School District – Lead Testing and Reporting (S9-25-20)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Municipal & School Audits
… $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The city could potentially face a shortfall of $1.2 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … did not always have the documentation needed to process SNAP applications correctly and in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits