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Town of Livonia – Justice Court (2015M-76)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2013 … by an elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Management and Control of Overtime Costs (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Management and Control of … lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOversight of Homeless Shelters (Follow-Up)
… To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial … To assess the extent of implementation as of February 2025 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followUncollected Penalties (Follow-Up)
… (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followSelected Aspects of Subway Station Safety (Follow-Up)
… Objective To determine the extent of implementation of the six … Station Environment and Operations (Division) mission is to ensure “the cleanliness, maintenance, and safety” of … Training Manual requires Station Supervisors (supervisors) to perform mandatory weekly station inspections and daily …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followTown of Ulysses - Information Technology (2021M-190)
… plan. Officials did not adequately manage local user accounts. The Board did not enter into a written service level agreement with the Town’s IT service provider. … a written IT contingency plan. Regularly review local user accounts and disable those that are unnecessary. Enter into a …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, … The purpose of our audit was to evaluate the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… a comprehensive report on local sales tax released today by State Comptroller DiNapoli. Every county and city in the … in SFY 2019-20 and $170 million in SFY 2020-21, increasing by 1 percent annually going forward. The SFY 2020-21 Enacted … sales tax distributions to counties outside New York City by $50 million annually for the next two years, to be put in …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… surprising how many important papers and legal documents you can accumulate over a lifetime. Having everything in order will help your survivors make important decisions … finances with your loved ones, including your children if any of the money matters involve them. Make sure they know …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… that disables normal processing. We found that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS does not have an active regional backup site, and Division …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followTown of Burke – Fiscal Oversight (2016M-277)
… any Town officers or employees who received or disbursed money on the Town’s behalf. Key Recommendations Provide the … of all Town officers and employees who receive or disburse money on behalf of the Town and document the results of the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… by system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… announced the filing of shareholder proposals seeking an independent audit of companies’ practices related to racial equity. The proposals were filed at Chipotle … filed a shareholder proposal at Amazon.com Inc. requesting an independent review of the company’s policies and practices …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsTown of Phelps – Financial Management (2015M-70)
The purpose of our audit was to review the Towns financial management practices for the period January 1 2011 through March 27 2015
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Brant – Justice Court (2014M-180)
… Court Fund (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-1802024 Update on New York City Staffing Trends
The City’s full-time staffing level has increased by 2,413 employees since the beginning of FY 2024 to reach 284,330 as of January 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2025.pdfDiNapoli: Binghamton City School Finances Progressing
… increase was 3.4 percent. This was lower than the average for other upstate school districts (3.5 percent); other small … as “susceptible to fiscal stress.” This designation allows for early actions by local officials to prevent school … and their comments are included in the final report. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingHigher Education – 2021 Financial Condition Report
… percent from 2016 to 2020, slower than the 13.4 percent rate of growth for the nation during the same period. The … of federal student loan payments, 0 percent interest rate and stopped collections on defaulted loans until January …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … Law Seek Competition Review vendor and self-insured options and costs at regular intervals. If your experience …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsTown of Caledonia – Financial Management (2013M-363)
… 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund … interim detailed budget-to-actual reports for their use in monitoring revenues and expenditures throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363