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Putnam County – Court and Trust Funds (2024-C&T-2)

… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Ulster County – Court and Trust Funds (2014M-352)

… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. …

https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352

Greene County – Court and Trust Funds (2014M-294)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294

Dutchess County – Court and Trust Funds (2014M-293)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

Niagara County – Court and Trust Funds (2015M-228)

… Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Cayuga County – Court and Trust Funds (2024-C&T-5)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management

… AC 3277-S unless the agency is using a standard Purchase Authorization or One-Time Purchase Order subject to OSC … otherwise would have been the low bid, was rejected. • Prior to submission to OSC, ensure that non-awarded … of current NYS Worker’s Compensation and Disability Insurance coverage Additional documentation, as required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipment

Motor Vehicle Theft and Insurance Fraud Prevention Program

… reach a quorum for the purpose of transacting business at meetings. DCJS must annually, by February 15, submit to the … respect to maintaining the required 12 members and holding meetings that would – if a quorum were present – allow … December 31, 2021. The Board didn’t hold a minimum of four meetings in 2019, 2020, and 2021. There were three meetings …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program

Broker Search for Internal Equity and Fixed Income

… website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and …

https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-income

State Comptroller DiNapoli Releases Municipal and School Audits

… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … identified 47 (8%) where town officials could consider taking additional steps to increase physical accessibility at … identified 14 (10%) where town officials could consider taking additional steps to increase physical accessibility at …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

Physical and Financial Conditions at Selected Mitchell-Lama Developments

… developments supervised by the New York City Department of Housing Preservation and Development are being maintained … written management agreements with agents for management services; these agreements must be approved in writing by …

https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments

Yates County – Court and Trust Funds (2025-C&T-1)

… for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and Surrogate’s Court …

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Physical Accessibility to Programs and Services (2025MS-1)

… of Auburn , Town of Babylon , City of Batavia , Town of Big Flats , Town of Brookhaven , Town of Chili , Town of … in basic civic activities like voting, attending governing board and committee meetings, borrowing a library book or … buildings, including access to department offices, public meeting spaces and restrooms located within these buildings …

https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit … York. Transit is responsible for operating the subways and most of the public bus service throughout New York City, and …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

State Comptroller DiNapoli Releases Municipal and School Audits

… cost were not recorded in the IT inventory list. Hammond Fire District – Board Oversight (St. Lawrence County) The board did not adequately monitor … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … of A-128. Upon passage of A-133, Circular A-128 was rescinded. Circular A-133 was further revised in June 2003 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

State Comptroller DiNapoli Releases Municipal and School Audits

… understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … to help officials ensure cash disbursements are appropriate and supported. It appears that company …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits

Pandemic Planning and Care for Vulnerable Populations (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations … in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow