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Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … approximately $1.4 million. Key Findings The Town had a cash deficiency of approximately $325,000 at the end of … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Owasco – Highway Department (2020M-128)
… report - pdf ] Audit Objective Determine whether Town of Owasco (Town) officials adequately oversaw highway … supported. Ensure written agreements make the intentions of the Town and related parties clear and that employees’ … Determine whether Town of Owasco Town officials adequately oversaw highway …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialMonitoring of Select Programs (Follow-Up)
… transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followCity of Lockport – Budget Review (B23-1-7)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … one new ambulance each year for three years but they have not yet developed a written capital plan for purchasing … and expected revenue models. However, City officials do not have historical ambulance services data to use to …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and investigation by … County Court Monday to stealing $36000 in dog license and building permit fees after an audit and investigation by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly stealing over … period, State Comptroller Thomas P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The … A former treasurer of an Ontario County fire company was arrested for allegedly stealing over …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Opinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town … Whether park land fees imposed upon subdividers by a newly incorporated village under village subdivision regulations adopted …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… provides vital access to healthcare for millions of New Yorkers, which is why we cannot afford to allow mistakes … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and … that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed … Quick Contracting is intended to significantly lessen the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewSpencerport Central School District – Employee Benefits (2025M-65)
… authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … incentive or all or a portion of their earned but unused leave time when the employee retires or otherwise leaves … are also eligible for periodic payments of unused leave. These payments are an employment benefit generally …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately … City of Troy Financial Condition 2015M185 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185DiNapoli Releases Analysis of Enacted State Budget
… health and human services programs. DiNapoli launched an online resource that provides greater detail on federal … termination of more than 1,200 federal workers who live in New York; and attempted termination of federal …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… (IFB) EQM Electronic – Architect/Engineering Non-Quick, Real Property, Intergovernmental EBV Electronic – Best Value …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… New York State Contracting Entity users. As an OSC auditor you can: Review questionnaires that have been electronically … be sorted by clicking in each column header. Back to top Change My Password Click "My Apps" in the upper right corner …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersDiNapoli Releases February State Cash Report
… period a year ago, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … DiNapoli's office issues a state cash report every month identifying state revenues and spending. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportVillage of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117