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Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… whether these vehicles are a cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andGeneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… payments and unnecessary payments at taxpayers’ expense. Specifically, District officials: Overpaid …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… adequate cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176State Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued. Department of Agriculture and Markets: … announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… It On Trust Fund, had a balance of more than $1 million in December 2015 and has not been used by DOH since its … to help others did not expect their money to sit unused in a bank account,”said DiNapoli. “New York ranks among the lowest nationally in registering organ and tissue donors, yet we’re sitting on …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… identified two clients who were paying more than the fair market value for their housing and another two clients who …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 90-18
… to the lowest responsible bidder after advertising for bids where so required by General Municipal Law, §103. … provides, with certain exceptions, that: ... all contracts for public work involving an expenditure of more than seven … furnishing the required security after advertisement for sealed bids in the manner provided by this section .... …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion … on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as … DiNapoli said. “Local governments are shouldering much of the financial burden of climate change as they maintain …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… to providers that are still not enrolled in Medicaid or have been denied,” DiNapoli said. “Medicaid is vital to … of quality health care and the Department of Health must do a better job ensuring the program’s integrity.” DOH pays … supposed to terminate providers from their networks who do not enroll in the state’s Medicaid program. After services …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help … the State Department of Education (SED) found many local school districts maintain waitlists for services because … the services at all. The State Education Department and school districts must do a better job serving these students. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and 30 denied SNAP cases and determined that Department of Social Services officials did not always have the … did not properly review the payments to the providers. Town of Wilson – Fuel Procurement and Monitoring (Niagara …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… other bills prior to audit that are not allowed by Town Law. For example, the Board approved the payment of claims prior to audit for certain vendors that … all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEarly Education Center – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. The Center is reimbursed for … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … Present budgets that appropriately attribute interfund transfers in the correct fund. … City of Glen Cove Budget …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16