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City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Appendix B — Travel References – Travel and Conference Expense Management
… Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal Revenue … Education Law Sections 1604 (27), 2118 Village Law Section 5-524 (7) Town Law Sections 116 (1), (12); 178-c County Law Section 203 You may access these laws free of charge. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesFishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Otisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… Romulus Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… programs and debt. “State funds and congestion pricing have helped the MTA shore up its capital programs and plans … to pay for $23.5 billion in debt and $8 billion in pay-as-you-go capital funds. Since 2022, the MTA has increasingly … budget. If capital lockbox debt service and revenue were not kept separate, debt service would account for 25.3% of …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… though they received meal per diem allowances prior to the trip. Key Recommendations Ensure that credit card charges are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased. Almost eight million workers … on Jan. 1, 2018; maximum weeks of leave and percentages of weekly benefit payments were phased in over four years by … 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersState Comptroller DiNapoli Releases Audits
… expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued in December …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Weather-related disasters that cause $1 billion or more in damage have occurred at an increasing rate since 1980. Severe … like flood plains and wetlands that can help control storm water and projects to protect infrastructure from … and future economic growth. Severe Weather Events The NOAA Storm Events Database reports incidents of powerful weather …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Comptroller DiNapoli Releases Audits
… State Government Accountability Audits Department of Health – Medicaid Program: Oversight of Health Homes (2023-S-8) The Health Home Program, implemented … NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsHigher Education – 2021 Financial Condition Report
… totaling almost $201 million in aid, including 32,000 Excelsior scholarships totaling $130 million. The increase …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationTown of Throop – Highway Department (2021M-115)
… Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided … financial activities. Key Findings The Board and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and Superintendent did not: Prior to 2021, agree, in …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Wyoming County – Selected Financial Activities (2015M-94)
Wyoming County Selected Financial Activities 2015M94
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Williamson Central School District – Procurement of Professional Services (2016M-55)
… was to review the District’s procurement of professional services for the period July 1, 2014 through January 11, … for seeking competition when soliciting professional services. The District did not have formal written agreements … for seeking competition when soliciting professional services. Enter into a written agreement with each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesEast Bloomfield Central School District – Online Banking (2016M-14)
… Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOpinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … associated with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et … Whether the cost of the study is charged against the countys general fund or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the … activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws to include detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and