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Village of Endicott – Budget Review (B4-15-11)
… without sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfConducting Internal Audits of Cash Collection Activities
Conducting Internal Audits of Cash Collection Activities
https://www.osc.ny.gov/files/local-government/publications/pdf/0104.pdfPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… that the Library/Museum can only spend interest earned on Foundation funds, the Library/Museum violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, … including adopting and monitoring budgets, reviewing bank statements and reconciliations, and evaluating financial …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… and officials properly approved and monitored projects with appropriate and measurable goals and took action when … to that jurisdiction. Although GCIDA officials disagreed with certain aspects of our findings, they generally agreed with our recommendations. Appendix B includes OSC’s comments …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
Determine whether the Board provided adequate oversight of non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/patchogue-medford-2019-126.pdfState Audits Issued Over 60 Days Ago
View state audits issued by the Comptrollers Office than four years ago
https://www.osc.ny.gov/state-agencies/audits/by-date-olderXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… other rights and obligations. For intangible right-to-use lease and subscription-based information technology …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureVillage of Unadilla – Budgeting (2013M-143)
… to use more than fund balance than available, and maintain it at a sustainable level. Monitor Village budgets and amend …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Audits of Local Governments & Schools
… against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability. To learn more about performance audits, see About Our Audits … Local officials use OSC audit findings to improve program performance and operations reduce costs …
https://www.osc.ny.gov/local-government/auditsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… corruption and theft. I am pleased that we are working together, along with the Pulaski PD, to protect taxpayers." …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… January 1, 2012, to January 31, 2013. Background The Northern Onondaga Public Library District is located in the … District officials also have not adequately restricted online banking access rights to ensure the security of funds … bookkeeper share the same user name and password for the online banking function. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyDiNapoli: Special Education Providers Shortchanging Special Needs Children
… education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, … holiday parties, and personal expenses such as personal laundry and phone service costs. DiNapoli noted that the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Objective To determine whether CVS Caremark effectively audited pharmacy claims for the … Contract (Contract) with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and paid over 156 million claims …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programState Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfOpinion 2002-15
… the unincorporated area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0