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Freedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to … pertaining to you, see OSC’s Personal Privacy Protection Law page for an alternative means to request such records. …
https://www.osc.ny.gov/help/foilState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Disposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant … of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsDisposal of Electronic Devices
… approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including personal, private and sensitive … approved for sale as surplus equipment by the Department of Agriculture and Markets Department through the Office of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesAccess Controls over Selected Critical Systems (Follow-Up) (2020-F-11) 30-Day Response
To assess the implementation of the two recommendations included in our original audit report Access Controls Over Selected Critical Systems (Report 2017-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f11-response.pdfMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up) (2020-F-2)
We have followed up on the status of the five recommendations contained in our audit report, Medicaid Overpayments for Medicare Advantage Plan Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f2.pdfOn-Time Performance (2015-S-56)
The objective of our audit was to determine whether Staten Island Railway trains run on time and OTP is reported accurately and completely.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s56.pdfContracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11), 90-Day Response
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11-response.pdfContracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11)
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11.pdfMedicaid Program - Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up) (2018-F-8)
To determine the implementation status of the five recommendations made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f8.pdfMedicaid Program: Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up) (2018-F-8) 30-Day Response
To determine the implementation status of the five recommendations made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f8-response.pdfMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up) (2018-F-1)
To determine the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f1.pdfMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up) (2018-F-1) 30-Day Response
To determine the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f1-response.pdfCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Bainbridge – Justice Court Operations (2021M-51)
… report - pdf ] Audit Objective Determine whether the Town of Bainbridge (Town) Justices ensured money due to the Court … by $4,129. The Justices cannot account for the source of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. Perform monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) … not used to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always identify …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207City of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Lewis – Records and Reports (2025M-17)
… of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17