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Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves … Town of Genesee Falls Fiscal Stress 2013M146 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in … to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Hurley – Transfer Station Collections (2024M-132)
… for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Electronic Reporting
… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 92-47
… surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); … moneys) -- Deposits and Investments (disposition of interest on investment of E911 surcharge moneys); (of E911 … We assume for purposes of this opinion that the county's charter does not address these issues. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) (2017-S-79) For the three fiscal years ended June 30, 2015, auditors … identified $707,677 in ineligible costs that CTN reported for state reimbursement. The ineligible costs included …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial … of Major Oil Storage Facilities (MOSFs) reporting and facility registration, as well as a lack of facility data …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in town charged only to area of town outside of villages) VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- Part-Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Municipal Audits
… did not accurately record collections totaling $1,804 and cemetery department collections and code enforcement permit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Rochester Prep … School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "The state Office of Children and Family Services is responsible … The state Office of Children and Family Services could not show …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightState Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Management (Cattaraugus County) District officials have not adopted realistic budgets or properly managed fund balance. District officials have maintained unrestricted fund balance slightly above the statutory limit for the past three years and have appropriated approximately $900,000 of fund balance …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Ethical Standards for State Agency Contractors Act
Establishes ethical standards for certain state agency contractors performing inherently governmental and missioncritical functions or rendering a service or s
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actState Comptroller DiNapoli Releases Municipal Audits
… with discharge limitations. IWS personnel do not measure or verify the amount of liquid and/or slush waste trucked in for treatment and disposal; … dollar limits for individual purchases, set daily limits or block certain types of vendors as required by the policy. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , Hoags Corners Volunteer Fire Company , Humphrey Fire District , Livonia Hook and Ladder … Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… expanded opportunities for industrial hemp production in the state. However, the department does not always follow … The department inspected only 57 percent of growers in the program and tested plant THC levels for only 58 … of Train Crews (Follow-Up) (2019-F-18) An audit released in March 2018 found that SIR was not in compliance with the …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0