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Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Management and Control of Overtime Costs (Follow-Up)

… Our initial report, issued on May 7, 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… did not review monthly bank statements and canceled check images, receive monthly financial reports, audit bills … to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to the former Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Catskill – Accounting Records and Reports (2024M-66)

… maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer … did not maintain complete and accurate accounting records and did not provide timely, accurate or adequate … totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… audio equipment, tools, data storage devices and a gaming console. In addition, we reviewed capital asset …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 … and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… As of June 30, the Fund had 42.32% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.07%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … we reviewed. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture … action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… 16 of the New York State Agriculture and Markets Law (AML).In addition, although the Division had a price accuracy … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … of devices. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Wallace Fire District – Board Oversight (2024M-126)

… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Hammond Fire District – Board Oversight (2024M-151)

… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent on the anticipated project … not ensure an itemized project budget outlining revenues and expenditures was maintained in the accounting records. …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

Port Washington Union Free School District – Payroll (2025M-38)

… Period July 1, 2023 – December 31, 2024 Understanding the Program Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … costs of approximately $94 million represented 50 percent of the District’s total expenditures of $187.3 million for …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38