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Incarcerated and Death Matches
… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 … We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files … to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… fund balance is in compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionDansville Central School District – Separation Payments (2016M-102)
… approving separation payments. Separation payment claims forms did not have adequate supporting documentation attached …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Greig – Long-Term Planning (2023M-13)
… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Carroll – Town Clerk (2022M-20)
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller … mileage. The agency must maintain a copy of the completed form. References : GFO Section - XIII.3 - Record Retention - …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … through photographic evidence Ensuring construction change orders were made only when warranted and after a … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from … of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 … for adding, tracking and disposing of District vehicles to ensure inventory reports are accurate and up to date. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Comptroller DiNapoli Releases Audits
… Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in preparation for service into … budgeting $355.9 million for an initial base order of 92 cars. A prior report, issued in March 2022, found that LIRR …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOpinion 88-45
… resolution. Section 32.00 of that statute prescribes the form and content of such bond and note resolutions. Among … has been properly authorized, it must be issued in the form required by Local Finance Law, §51.00 and executed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… included as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided … and Secondary School Emergency Relief (ESSER) can also be used to address chronic absenteeism. DiNapoli’s report … persistent problem. Chronic absenteeism is one of the key factors impacting the ability of some students to overcome …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-school