Search
Town of North Greenbush – Town Clerk (2017M-132)
… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Services (BOCES) officials managed user account access to the network and financial application. Key Findings … Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mCounty of Rockland – Budget Review (B18-6-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the … million. Key Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for … for professional services and did not have documentation to support why contract providers were chosen for all … The District did not have adequate documentation to support the payment of certain claims made to professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its … attendance records and has not established procedures to ensure the information is organized and accurately … did not establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Cortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Middleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … New York has long trailed the nation in homeownership rates …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDistribution of Utility Arrears in New York State
… to the New York State Department of Public Service (DPS) show that in 2019, New York utility customers in arrears … arrears data for these utilities is not reported by the DPS and so is not included in this report. Generally, among … In addition, a review of utility reports filed with the DPS shows that significant numbers of utility customers were …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateAbout the Record of Activities – Reporting Elected and Appointed Officials
… the busy season and two months of the less-busy season to get an accurate average. Rev. 5/22 Return to Top … Elected and Appointed Officials Get answers about the record of workrelated activities ROA …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 88-61
… AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY TAX LAW, §925: A … taxes without interest and that you returned the payment to the taxpayer for the addition of the appropriate late … that taxes paid by mail shall, upon delivery, be deemed to have been made on the date of the United States postmark …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Audits
… Dysfunction (ED) Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) … in improper payments for drugs, procedures and supplies to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex … payments of $13.5 million for ED drugs that are approved to also treat other medical conditions. About $11.6 million …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… health care providers operating 1,677 programs eligible to offer TMH; however, 307 of those 448 providers operating 1,050 programs were not approved to use TMH beyond the declared COVID-19 disaster emergency. … As a result, some patients may no longer be able to access TMH services once the disaster emergency period …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… most recent Annual Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 … that the city’s accounting records are not reliable or up to date. These findings also acknowledge the rapid … finances and report that officials do not have the ability to effectively monitor the city’s cash position or results of …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in August
… for state agencies and public authorities valued at $28 billion and approved nearly 2 million payments worth more …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-august