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Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… for the 2016-17 fiscal year is approximately $2.3 million. Key Findings The Board has not adopted written policies and … write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt written policies and … to prepare billings or, if the service is to be contracted out, periodically seek competition. Approve and properly …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is … $1.17 million. Key Findings The Board did not adopt a comprehensive IT security plan or a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andBedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… system users for the period January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in … Continue working with engineers to resolve remaining water meter issues. Ensure that accurate information is kept on each property and is compared to the Town’s billing …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Urban Choice Charter School – Information Technology (2013M-53)
… 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of … security, and data breach. The Board has not adopted a disaster recovery plan to address potential disasters. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Central Valley School District – Claims Audit (2015M-129)
… Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … OSC will reject all vouchers that include more than one invoice. … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherEffectiveness of the Information Technology Transformation
… separate audits of the security and effectiveness of core systems at three major agencies, each organized within a … Criminal Justice Services; and the ease and efficiency of core programming languages at the Department of Labor and the … Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments. Office of General …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilState Comptroller DiNapoli Releases Audits
… Equipment Facilities (2019-S-64) DOH completed 94% of RAM facility and radiation equipment facility inspections on … for each of the three years. Office of General Services (OGS): Compliance With Executive Order 95 (Open Data) … the period March 11, 2013 through Dec. 6, 2019 found OGS had taken steps to meet the requirements of EO 95; …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 inspectors was … of audits at 12 state agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… School District , Fort Edward Union Free School District , Glens Falls Common School District and the West Seneca … plan to address current and long-term financial trends. Glens Falls Common School District – Financial Condition … School District Fort Edward Union Free School District Glens Falls Common School District and the West Seneca …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's … police in sufficient number to perform such police and emergency civil defense functions as may be required during … (see 1987 Atty Gen [Inf Opns] No. 87-8). Under the Defense Emergency Act, all civil defense expenditures of a county …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly … Did the Genesee Valley Fire Department Inc Department Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, … commodities such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringHigher Education – 2022 Financial Condition Report
… decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE enrollment dropped by 10.5 … National Student Clearinghouse. Online course enrollment for the State University of New York (SUNY) increased by 87.2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors identified 67 … consider taking additional steps to increase physical accessibility at selected town facilities. Town of Grand …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits