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Benefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… Determine whether City of Glens Falls (City) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and all seven elected officials), two employees or 9 percent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Webster Public Library - Board Oversight (2018M-125)
… before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including private funds claims, before payment. Adopt additional financial and … financial information, including details of private funds. Library officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Village of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years … tax revenues will allow one-time federal aid to be stretched further and reduce expected reliance on … budgetary imbalance that will remain even after federal aid is exhausted. “The gaps that will be laid bare in 2026, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planFood Safety Monitoring (Follow-Up)
… Our initial audit report was issued on January 30, 2014 and covered the period of April 1, 2011 through September 18, … adequately monitors the processing, distribution, and sale of food products in New York State. During the … we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the demands of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTown of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… said. “We come together on this tragic anniversary, in New York and across the country, because we know we find … united. We thank all those who put their lives on the line in a time of crisis. We will never forget their bravery, …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksInvestment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller pursuant to Section 423 of the New York … on the proposed asset allocation plan developed by the Chief Investment Officer after the completion of an … Enterprise Asset Management … The committee appointed by the Comptroller advises the Comptroller on general …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeTown of Clarkson - Justice Court Operations (2018M-57)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded, … tickets. As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or … record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Town of Kirkwood - Board Oversight (2018M-71)
… Provide adequate oversight by ensuring an independent party periodically reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… prevention training (SHP Training). Key Findings None of the Village’s 240 total employees and six elected officials were provided SHP Training during the 2021 annual training period. Key Recommendations Village … dates or means of providing training are used as the needs of the Village dictate and encourage elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees … tested and eight elected officials did not complete the annual SHP Training. Key Recommendation Town officials should monitor the completion of annual SHP Training by all employees and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Yates County – Sexual Harassment Prevention Training (S9-23-07)
… provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and … officials), we found three elected officials, including the Sheriff and two Coroners, did not complete the annual SHP Training. Key Recommendation County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… Determine whether City of White Plains (City) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees and all eight elected officials), 14 employees or 10 percent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Town of Franklinville – Procurement (2024M-56)
… to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in … the Board did not perform adequate claims audits. As a result, Town officials cannot ensure that goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… report – pdf] Audit Objective Determine whether County of Cattaraugus (County) employees and elected officials … elected officials. County officials generally agreed with our recommendation and have indicated they planned to … corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… Determine whether Town of Hyde Park (Town) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12State Comptroller DiNapoli Statement on New York City Preliminary Budget
… released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan takes … pandemic relief and increasing projections based on year-to-date tax collections. In combination with another … those funds in FY 2024 to prepay a portion of next year’s expenses. “These changes to the FY 2023 budget have …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… officials) due to unreliable records. We determined 30 additional individuals (25 selected employees and five …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05