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Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… complete report - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) … The Board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The Board and officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … maintained in the financial accounting software. No budget-to-actual reports were prepared to monitor the District’s financial health. Comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Hempstead – Budgeting (2021M-169)
… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169State Comptroller DiNapoli Releases Municipal & School Audits
… did not always procure goods and services according to policy requirements or maintain adequate supporting … Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total … Training (Dutchess County) SHP training was not provided to all employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … the IDA’s response letter. … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. … Determine if the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVillage of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … directly withdraws the monthly payments from the county’s bank account without the treasurer’s authorization. City of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… prior to payment. As a result, disbursements were made for unsupported and improper claims. During the audit period, … financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were … and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsCUNY Bulletin No. CU-748
… Purpose The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesTown of Farmersville - Town Clerk (2019M-49)
… deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… before granting exemptions, retain documentation to support eligibility and periodically verify that those … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Village of Argyle – Water Billing and Collections (2023M-148)
… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided … did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Opinion 97-23
… companies and ambulance corps often requires compliance with certain minimum service requirements. In such cases, an …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Three Indicted in Multi-State Prescription Fraud Ring
… Jersey, have been arrested on an indictment charging them with healthcare fraud, healthcare fraud conspiracy, and … 2023 and October 2024, White and Otero provided Washington with the names, dates of birth, and Medicaid identification … system on multiple levels, across several states. Working with our law enforcement partners, we have stopped this …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringIrvington Union Free School District – Fixed Assets (2022M-89)
… report – pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials … raised in their response. … Determine whether the Irvington Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Controls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key … 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… would continue to receive benefits after his death. Mrs. Yudenfreund, however, predeceased Mr. Yudenfreund. As … Investigations and the Attorney General. This case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pension