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White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Penn Yan Central School District – Network Access Controls (2021M-79)
… - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured network access … Determine whether Penn Yan Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of North Greenbush – Town Clerk (2017M-132)
… (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … 2016, over $13,500 in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… provided Medicaid reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… established adequate internal controls over nonstudent network user accounts to help prevent unauthorized use, … did not establish adequate internal controls over network user accounts to help prevent unauthorized use, … BOCES officials did not: Disable 20 unneeded nonstudent network user accounts that had last log-on dates ranging from …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… to BOCES officials, we found that officials did not: Disable 681 network user accounts (18 percent) that were not … review all enabled network user accounts for necessity and disable unnecessary network user accounts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mCounty of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… not established procedures to ensure the information is organized and accurately recorded. The Committee did not establish an organized recordkeeping system to maintain LOSAP activity … attendance records to ensure the information is better organized and accurately recorded. Ensure the information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Cortland County - Claims Audit and Check Printing (2018M-247)
… without direct supervision. The Treasurer did not control his signature during check printing. Key … user rights according to job duties. The Treasurer should: Control his signature when it is applied to prepared checks. …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … IT security awareness training to employees, and the Board did not establish a disaster recovery plan. In … Determine whether the Board and District officials adequately safeguarded data from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115County of Rockland – Budget Review (B18-6-11)
… 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Homeownership Rates in New York
… ; see also Brian J. McCabe, “Why Buy a Home? Race, Ethnicity, and Homeownership Preferences in …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDistribution of Utility Arrears in New York State
… of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in … economic impact payments, many New Yorkers fell behind or were unable to make payments for rent and utilities. As … New Yorkers were having trouble paying their electric and/or gas bills—owing more than $800 million per quarter on …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateOpinion 88-61
… A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day for the payment of taxes … of mailing of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Audits
… (2020-F-8) A prior audit identified over $36 million in improper Medicaid FFS payments for services that should … have been covered by the recipients’ managed care plans. In a follow-up audit, auditors found DOH made some progress in addressing the problems identified. However, auditors …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … as of December 2019. At one development – Lindsay Park in Brooklyn – 15 apartments had been vacant for as long as 30 …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits