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Orange County – Motor Vehicle Oversight (2015M-314)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and occupies an area of … $2 million. Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Germantown Fire District – Board Oversight (2014M-166)
… Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Riverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in … determine whether a vendor name is already included in the master file before creating a new entry and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… period July 1, 2015 through March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a … Kenmore Housing Authority Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Dolgeville Central School District – System Access Controls (2016M-265)
… Herkimer County and the Towns of Ephratah, Oppenheim and Stratford in Fulton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … services. In one instance, District officials overpaid a contract by nearly $58,000. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal … Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit of the claims presented for …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 through … Village of Brookville Board Oversight 2015M45 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … The Town of Greene is located in Chenango County and has a population of approximately 5,600. The Town is governed by … in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Opinion 96-23
… considering its most natural and obvious sense and that words of ordinary import are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and unambiguous, resort to other …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Audit Finds Construction Delays in Public Housing Program Across New York State
… Community Renewal (HCR) have led to years-long delays in projects outside New York City, according to an audit … housing should not have to wait years for crucial projects to be completed. HCR needs to move quickly to … problems we found and ensure that repair and maintenance projects paid for with public funds are started and completed …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateComparison of PFRS Benefits
Tier 6 Benefit Information A comparison of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Board’s) 2025 calendar-year fund appropriations (general, highway and fire protection) totaled $2,119,755. Audit … ensuing year’s budgeted appropriations of $1,007,328. The highway fund had a total unrestricted adjusted cash balance … funded its respective expenditures. For example, the highway fund incurred $263,016 in 2024 payroll expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Audits
… State Education Department (SED): Brookville Center for Children’s Services Inc., Compliance with the Reimbursable … providing preschool special education services to children with disabilities between the ages of three and five … Blocks provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 92-32
… as the local legislative body deems appropriate to insure the maintenance of the historic quality of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Oversight of the Title Insurance Industry
… DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance … time of sale. The cost of title insurance is higher in New York State than in comparable states, as noted by DFS … Services Law to conduct investigations, research, studies, and analyses of matters affecting the interests of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council, which address … to better meet PCI DSS requirements. Department of Health – Patient Safety Center Activities and Handling of … Center (PSC) was established within the Department of Health (DOH) for the purpose of maximizing patient safety, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsVI.I Overview – VI. Budgets
… which are statutory authorizations to spend for specific purposes, become law, the State Comptroller will … agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based … Pre-encumbrance functionality will be used to budget check requisitions and will now impact the available budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overview30% New York State Initiative
… the highest rates of food insecurity since 2020—as high as 16% in 2022. Even with lower rates of food insecurity in the … food purchases on the application. Beginning with the 2022-23 school year, AGM developed an audit function that included … were incorrect, causing discrepancies in the application numbers related to total annual food costs and calculation of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiative