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Sexual Offender and Management Treatment Act Program

… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender …

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)

… not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …

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)

… provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company officials did … not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was … reports, audit bills (claims) prior to payment or compare cash collections to deposits. The former Treasurer …

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)

… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …

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

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

… or maintain complete inspection records as required by New York State Department of Agriculture and Markets regulations and …

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)

… or maintain complete inspection records as required by New York State Department of Agriculture and Markets regulations and …

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

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)

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

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)

… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …

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

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

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

… provided at selected Town facilities. Key Findings Of the 1,290 applicable physical accessibility components … selected Town facilities. Specifically: 67 components at the Town Hall, such as signs with raised lettering and … physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …

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)

… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …

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)

… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …

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

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

… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …

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

Opinion 91-47

Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary pursuant to section 709 of the Surrogates Court Procedure Act SCPA

https://www.osc.ny.gov/legal-opinions/opinion-91-47

Opinion 91-18

… town board is required to fix a reasonable compensation for the services of the confidential secretary or bookkeeper … adopt a code of ethics setting forth standards of conduct for the guidance of its officers and employees. A code of …

https://www.osc.ny.gov/legal-opinions/opinion-91-18

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … timely and identified deficiencies in internal control. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits