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Town of Homer – Non-Payroll Disbursements (2023M-63)
… Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… Determine whether Town of Southold (Town) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees and all 19 elected officials), six employees or 23 percent of …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10What is a Performance Audit?
… Economy and Efficiency Audits which determine: whether the entity is operating economically and efficiently, the causes of … laws and regulations applicable to the program. … What is a Performance Audit …
https://www.osc.ny.gov/local-government/audits/what-performance-auditDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more … and my office strives to provide the public with in-depth data to keep track of where their tax dollars are … advocates, and researchers, as well as subcontractors, MWBEs, and other entities looking to do business with the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in arrears and 68% of the amount owed. In the first quarter of 2022, the … shutoffs, which increases economic stress on families and can damage local economies by reducing household …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicArea #11 – Physical Controls – Information Technology Governance
… controls restrict physical access to computer resources and protect those resources from intentional or unintentional … loss or impairment. Such controls include guards, gates and locks, and also environmental controls such as smoke detectors, fire …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsBenefit 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)
… Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide … oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, … funds claims, before payment. Adopt additional financial and IT policies and review and revise the bylaws 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
… New York State Comptroller Thomas P. DiNapoli issued the … use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years … safety and improving the reliability of the system.” … New York State Comptroller Thomas P DiNapoli issued the …
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-followState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… 11, New Yorkers come together to voice the sorrow and the anger that we still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders and citizen volunteers …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksTown of Clarkson - Justice Court Operations (2018M-57)
… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did not provide … of Court operations. Collections were not always properly and timely recorded and deposited. Court personnel did not …
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)
… - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s … party periodically reviews bank reconciliations and canceled check images; third party documents; and water …
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)
… whether Village of Lindenhurst (Village) employees and elected officials completed annual sexual harassment … Key Findings None of the Village’s 240 total employees and six elected officials were provided SHP Training during … officials should ensure all employees are provided, and complete, annual SHP Training and alternative dates or …
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)
… Determine whether Town of Amherst (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent …
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)
… Determine whether County of Yates (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and all 22 elected officials), we found three elected …
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)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials and employees adhere to the procurement policy. Familiarize themselves with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56