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Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Incarcerated and Death Matches
… to Workers’ Compensation Law Section 10(4), any person incarcerated upon conviction of a felony shall be deemed … inappropriate payments made for claimants who were either incarcerated or deceased. Based on the match results and our …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesDansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Audits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … evidence against criteria, Provide objective analysis to assist management and those charged with governance and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… of these two systems, which pay retirement and disability benefits to public employees and death benefits to their survivors. “The state pension fund’s performance in the fiscal year that ended … and Governor. The assumed rate of return will remain at the same rate as the prior year at 5.9%. According to the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Audits
… coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City … The audit made eight recommendations – four each to DSNY and Operations – to address the problems identified. The follow-up found that …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the … In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Civil Service: New York State Health Insurance Program – … was paid for hospital services for ineligible members. Of the $18.2 million identified, Empire has recovered $11.5 … particular, Empire recovered over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… The critical role farms play in New York cannot be overstated, both as an economic engine for … commodity sales, and Wyoming County was also second for milk production. There are 131 wineries in this region, the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases Municipal and School Audits
… had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The district lacked a … of New York State General Municipal Law as they relate to conflicts of interest. District officials did not fully …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… into a contract with Services for the UnderServed (SUS) to provide homeless outreach services. SUS is responsible for … outreach services by carrying out regular visits to the LIRR stations in Nassau and Suffolk counties and to observe, record, and report homeless outreach activity. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in July
… costs and development expenses for a 988-space parking garage in Rochester. $3.8 million to Excell …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
General capital assets should be accounted for at historical cost at estimated historical cost if actual historical cost is not practicably determinable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel … health (TMH) uses two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… The Board has adopted budgets that were not based on sound and realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Comptroller DiNapoli Releases Municipal Audits
… Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board does not report the … to effectively record and monitor employee leave accruals, including vacation, sick, personal and compensatory leave. City of Lockport – …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over … technology (IT) for the period January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located … responsible management and identified various ways to increase revenue and reduce expenditures. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6