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State Comptroller DiNapoli Releases Audits
… – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of … Services Housing Needs Assessment (Follow-Up) (2024-F-36) Homeless shelters across the state provide various …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOversight of Homeless Shelters (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … housing units, and hotels and motels—and is responsible for administering a system of supervision, inspection, and … $2.2 billion in gross claims to OTDA for homeless housing reimbursement, an increase of 38%—or $600 million—from the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followOnondaga County Probation Department - Financial Operations (2018M-147)
… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Establish and implement procedures to ensure that cases are adequately monitored for compliance with payment of …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) … Administration in Washington may have withdrawn from the Paris Agreement, but in New York ‘We Are Still In’ and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programState Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process … were significant information technology weaknesses due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite transactions within the financial accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Area #9 – Wireless Network – Information Technology Governance
… networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including viruses, malware, unauthorized access and data loss. However, they are considered inherently less … wired networks because data are transmitted into the air and can potentially be intercepted and misused by individuals …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… Objective To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followFine Fire District – Board Oversight (2023M-81)
… audit of the Secretary-Treasurer’s accounting records. Hold required public hearings on the proposed 2022 and 2023 … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The … the monthly Treasurer’s report for the three operating funds. The Board did not perform or provide for annual audits …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Extra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… not establish an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … of water and sewer charges. Establish a comprehensive transfer station cash receipts policy. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… of goods or services provided, personnel listed by name, title, and hours worked, whether invoices should be … assigned to appropriate staff and identify: The name and or title of the individuals(s) who will perform …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringPark Accessibility for People With Disabilities
To determine if New York City Department of Parks Recreation facilities were accessible for people with disabilities as required Our audit covered the period from January 2015 to October 2022
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: Canal Corp. Must Address Gaps
… performed inspections as required on a significant number of critical structures along the system’s 524 miles of waterways, according to an audit released today by State … with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, was created in 1992 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information … District personnel could not provide documentation to show justification and authorization for the 48 grade …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-system