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Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) … Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Audit Faults Justice Center Records, Raises Questions on Accountability
… left three individuals who had committed serious acts of abuse or neglect against vulnerable New Yorkers off a … to records and only permitted review of closed cases for abuse and neglect allegations in which charges had been … unable to reach a conclusion about whether allegations of abuse and neglect against vulnerable individuals were …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityOpinion 88-9
… of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Contract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesVillage of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… facilities).In return for financial assistance, many project owner occupants, or project owners who receive IDA financial assistance, promise … ECIDA’s financial and operational affairs, including project approval and monitoring. A Board-appointed …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli: NYC Spending Priorities Shifted During Pandemic
… and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The … implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update … Plan Review of the Financial Plan of the City of New York NYC Department of Education Response to the COVID-19 Pandemic …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… clean vehicles, energy efficiency retrofits of homes and commercial buildings, advanced manufacturing investment and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… to State Comptroller Thomas P. DiNapoli. On Feb. 9, the U.S. Department of Justice announced the arrest of two Queens men . They were charged with allegedly defrauding … oversight and program integrity systems in the nation. Today’s announcement further reflects the strength of those …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsSUNY Bulletin No. SU-318
… processing of the December 2021 minimum wage increases for hourly employees and provide instructions for payments not … their work location. Affected Employees SUNY employees in hourly or annual positions who meet the eligibility criteria … seasonal and other non-statutory positions paid using an hourly rate. A memorandum dated 09/14/2016 from Nancy L. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial … is responsible for the general management and control of the financial operations and should provide adequate …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Maximus, Inc.
… was to determine whether the Department of Health (DOH) followed the proper procurement procedures when … $170,000 in printing and copying equipment. Background DOH added $435 million in contract amendments for services … of letters related to this contract. Key Findings We found DOH could not provide evidence to support Maximus purchased …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incReview of Real Property Holdings for Disposal (Follow-Up)
… was not reviewing its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus properties with an estimated value of $7.1 million that may … State. The Department last assessed its need for these 18 properties between 1984 and 2005. The Department disposed of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followAccounts Payable Advisory No. 64
… Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed by a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksContract Advisory No. 33
… are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from commencing work on covered projects subject to Labor Law §§ 224-A and 224-D or other projects that are privately owned and … are prohibited from bidding on contracts for public work and ii contractors and subcontractors are prohibited from …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung Town officials had prohibited interests in Town contracts
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water … Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90