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Town of Danby – Audit Follow-Up (2022M-127-F)
… the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022. The audit determined that: The Town … assess the Town of Danbys Towns progress as of August 2025 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Greene County Industrial Development Agency – Management Practices (2013M-95)
… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … issuance of bonds with a bank. GCIDA had formal criteria for selecting which firms and businesses received sponsorship …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementErie Community College – Board Oversight and Management of College Resources (2015M-212)
… July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in the City of Buffalo, Town of Orchard Park and the Town of …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesState Comptroller DiNapoli Releases Audits
… should have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as … report issued in March 2016 found the owner of a Medicaid eye care provider inappropriately enrolled as Medicaid …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and five years of age in western New York. The center is reimbursed for these services through rates set by SED. … are properly accounted for, that vehicles are used for official state business only, and that Developmental … are properly surplussing vehicles following a process that is fair and complies with state requirements. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDivorce – Special 20- and 25-Year Plans
… pension payment option (Tiers 2 and 3); Five and Ten Year Certain pension payment options; Survivor’s benefit for … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/divorceTown of Otto – Town Clerk and Tax Collector (2012M-214)
… was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of … cash receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal controls over … the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 220
… year in Bargaining Unit 61, the annual minimum guarantee is pro-rated at $48.00 per pay period based on the length of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Cherry Valley – Budget Review (B4-14-21)
… in 2014, Town officials should create a receivable at the end of the 2014 fiscal year. Otherwise, this lack of revenue …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Professional Development - Auditors
… At the Office of the State Comptroller, we are committed to … At the Office of the State Comptroller we are committed to …
https://www.osc.ny.gov/jobs/professional-development-auditorsBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Low Income Home Energy Assistance Program – Federal Funding and New York
… percent of the federal poverty level or if at least one adult household member is a recipient of certain other public … requirements and cannot afford to replace depleted fuel supplies or are subject to utility termination of service due …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programNursing Home Surveillance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Nursing Home Surveillance ( … To determine the extent of implementation of the four recommendations included in our initial audit report Nursing Home Surveillance 2015S26 …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followTuition Assistance Program – Fordham University
… Education’s Rules and Regulations when certifying students for State financial aid. Background Fordham University … the Louis Calder Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled 8,855 undergraduate … social work, and theology. Annual undergraduate tuition for the 2015-16 year was $46,120. TAP is an entitlement …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityExamination of Center for Economic Growth, Inc.
… a system in place to account for MEP program income, DED does not have reasonable assurance that CEG met its …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incTuition Assistance Program – State Financial Aid Program at Barnard College
… Education’s Rules and Regulations when certifying students for State financial aid. Background Founded in 1889, Barnard … social sciences and natural sciences. Annual tuition for full-time students is approximately $44,300 per year. The … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative … or whose property they might damage as a result of an accident. According to Article VI, Section 317 and Article VII, Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-two