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Town of Lindley – Justice Court (2017M-270)
… and resolve any discrepancies. Review the Traffic Safety Law Enforcement and Disposition reports to identify …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to properly monitor and manage village finances. The … financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… New York City’s uneven recovery will present evolving challenges over the … his remarks, DiNapoli released a new report on the impact of the pandemic on the city’s workforce, an online tool …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryTown of Bombay – Justice Court Operations (2015M-208)
… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period … records to ensure that all collections are deposited in a timely manner and intact. Maintain accurate and complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Responsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not … increase in fund balance. Furthermore, the board did not have written multiyear capital or financial plans or a … and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the town’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Dunkirk – Budget Review (B24-1-10)
… Key Findings The lack of complete, accurate, and current accounting and financial records significantly limited our … two pumper trucks and $795,000 owed to the Dunkirk City School District for taxes collected and not remitted, as required. …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Comptroller DiNapoli Releases State Audits
… expenditures, and what documentation would be required to demonstrate that employees used due diligence to obtain the lowest reasonable cost. Auditors questioned … expenditures, and what documentation would be required to demonstrate that employees used due diligence to obtain …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… shortages in juvenile justice centers around New York state are potentially putting youth at risk, according to an … when they entered facilities or that staff were up to date on the training required to be authorized to restrain youth. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesLong-Term Care Ombudsman Program
… Objective To determine whether the New York State Office for the Aging’s (NYSOFA) Long-Term Care (LTC) Ombudsman … in the State, housing more than 160,000 residents who have a need for ombudsman services. The Office’s responsibilities … State lack regular access to ombudsman services, due in part to a decline in the number of volunteers combined with a …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programVacancies at the Clinton Towers Mitchell-Lama Housing Development
… timely manner. Our audit focused on the period January 1, 2012 through March 31, 2017. Background The Mitchell-Lama … in a timely manner. We found that for the period January 2012 through March 2017, an average of 13 apartments each …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… and performance toward the collective 20 percent target. OGS’ Division of Utilities Management (Division) provides … associated with approximately 14.5 million square feet of OGS-owned office space in the Capital Region. OGS is responsible for 19 buildings and two campuses. Of the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followState Comptroller DiNapoli Releases Audits
… Equipment (2020-S-29) The Long Island Rail Road (LIRR) has an inventory of 1,034 fleet vehicles – cars, SUVs, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… year as well as details about the incidents. DiNapoli’s auditors reviewed incident records for seven schools outside of New York City for the 2011-12 school year, identifying a total of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawStreet Construction-Related Permits (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Street Construction-Related … environmentally responsible movement of people and goods in the City of New York and to maintain and enhance the … and reviews appropriate fees for both online and in-person applications. There is a central permit office in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followState Comptroller DiNapoli Releases Municipal Audits
… allow city officials to adequately monitor the use of BID funds. The council did not enter into a written agreement … association or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … for 2016 totaled $418,866. Key Findings The Justices did not prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … prescription drug diversion and abuse in New York state, in large part through its analysis and use of … departures, causing the outbound trains to be delayed. State Education Department (SED): Sunshine Developmental …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0