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Town of Bombay – Justice Court Operations (2015M-208)
… the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … a governing board has responsibility for the oversight of the local government’s or school’s IT operations – whether … questions and help you better understand the effectiveness of the internal controls. The Information Technology …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Municipal Audits
… for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have … more taxes than necessary. From fiscal years 2019 through 2023, revenues were underestimated and expenditures were … general and highway funds, respectively, as of Dec. 31, 2023. Because the board did not adopt a fund balance policy …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… project owners submitted the required annual reporting form and supporting documentation needed to monitor project …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Dunkirk – Budget Review (B24-1-10)
… deficits in the general fund, water fund, sewer fund and capital projects fund existing at the close of its 2024 … is earlier. Key Findings The lack of complete, accurate, and current accounting and financial records significantly limited our review and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Comptroller DiNapoli Releases State Audits
… mission. Among the questionable expenses were payments for meetings, memberships in professional organizations, and … authority policy or lacked sufficient justification of the business need. NFTA lacked formal policies and procedures for … the costs for special events, memberships and gifts to business officials in another country. Rochester-Genesee …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… fixing all that went wrong. Much more work must be done to address problems that still exist to this day. We have to … evaluate and request resources as necessary to adequately address public health emergencies. Status : Implemented. DOH … DOH to improve communication with stakeholders to address concerns about public disclosure of COVID-19 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… P. DiNapoli . The population in secure juvenile justice facilities has grown, straining staff’s ability to properly … state’s juvenile justice centers,” DiNapoli said. “These facilities are meant to provide safe housing and services to … or mental health issues facing the young people in these facilities.” The state Office of Children and Family Services …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesLong-Term Care Ombudsman Program
… NYSOFA. The Office’s mission is to serve as an advocate and resource for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there are …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programVacancies at the Clinton Towers Mitchell-Lama Housing Development
… housing to middle-income families. The New York City Department of Housing Preservation and Development (HPD) … and preservation, and ensuring sound management of the City’s affordable housing stock. In New York City, there are … developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… while advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to … investment in smart buildings, protecting the environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting economic growth by …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followNutritional Assistance – Federal Funding and New York
… $7.35 billion total benefits in Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance … individuals up to 12 months postpartum, individuals up to 6 months postpartum, infants and children under the age of … working or have a working household member. In calendar year 2024, more than half of the average monthly WIC …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceState Comptroller DiNapoli Releases Audits
… The Department of Corrections and Community Supervision’s (DOCCS) tablet program provides incarcerated individuals with … and 1,100 active kiosks across 44 facilities. Although DOCCS established Directives that govern the tablet program … and address the secure use of devices, auditors found that DOCCS exerts little control over the tablet program to ensure …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… found schools failed to report numerous cases of violent and disruptive incidents and misclassified dozens of others, often as less serious … by the state Legislature in 2000 to boost school safety and address violence in our public schools,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawStreet Construction-Related Permits (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is to provide for “the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … and the chief’s vacation to a clothing-optional resort in Jamaica with his spouse. Other items included: $7,239 for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (2022M-12) Auditors reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, none of these claims …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to … districts have the necessary mental health education in place as required by law. We also sought to determine what … isolation, and other unexpected changes to their lives. In mid-March 2020, schools across the United States, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schools