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Collection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… of Civil Service. Our audit covered the period January 1, 2014 through December 31, 2018. About the Program The New … Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The cost of the prescription … of Civil Service Our audit covered the period January 1 2014 through December 31 2018 The New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followWebsite Accessibility
… Most software vendors offer versions of their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins … an endorsement of the products and are provided merely for convenience. Questions on use or installation should be …
https://www.osc.ny.gov/help/website-accessibilityState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … Fire District – Board Oversight (Tioga County) The Board of Fire Commissioners did not always provide adequate …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s … is the Village’s chief fiscal officer and is responsible for the custody and accounting of all Village money, as well … oversees the water department and is responsible for day-to-day operations. Results of Review Of the 11 audit …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … losing important data and suffering a serious interruption to operations that depended on its computerized environment. … The purpose of our review was to assess the HunterTannersville Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… independent public benefit corporation established in 1974 for the benefit of the City of Poughkeepsie (City) and its … by the City’s Common Council. The Board is responsible for reviewing and approving prospective project applications … We could not determine the implementation status for one recommendation because IDA officials have not entered …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 … were overstated by a total of $22,987 and two were understated by a total of $7,642. Of the 10 expenditures … three accounts were overstated by $21,392 and three were understated by $47,964. Bank reconciliations were not always …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Hughsonville Fire Company – Financial Activities (2014M-201)
… volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts … the review of claims and outline the documentation that needs to accompany a purchase to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts … To learn more about performance audits, see About Our Audits . To learn more about external audits and other …
https://www.osc.ny.gov/local-government/auditsDivision of Housing and Community Renewal Bulletin No. DH-93
… OSC will automatically increase the biweekly deduction for Dues (Code 224) based on the annual salary amounts as … $38,001.00- $48,000.00 $25.55 $48,001.00- $999,999.99 $26.50 Note: The annual salary amounts above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseUnified Court System Bulletin No. UCS-177
… Purpose To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court Officers Association. Affected Employees … To notify agencies of the new voluntary supplemental insurance program available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeBeaver River Central School District – Payroll (2016M-247)
… District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one … $17.4 million. Key Finding District officials designed and implemented a good system of controls to help ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Enterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Scio Central School District – Payroll (2017M-10)
… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
… Purpose of Audit The purpose of our audit was to evaluate the … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161