Search
Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole more than … extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released … auditors and investigators. She was charged with one count of grand larceny in the second degree and two counts of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kWage Subsidy and Transitional Employment Programs
… they have actually attained. Our review of records on 205 program participants found contractors were erroneously …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsEaster Seals New York – Compliance With the Reimbursable Cost Manual
… 2013, Easter Seals NY reported approximately $27.6 million in reimbursable costs on its CFRs for three rate-based … ended December 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based preschool special … programs. The ineligible costs included: $546,263 in personal service costs for personnel that exceeded …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is properly tracking and … reporting New York State food purchases in compliance with the State Finance Law. This audit covers the period of January 1, 2014 through May 30, 2017. … To determine if the Office of General Services is properly tracking and …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationPublic School Safety – Incident Reporting and Unauthorized Student Departures
… New York City Department of Education (DoE) is the largest school district in the country and serves about 1.1 million … of those students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New … Violence in Education Act (SAVE Act) requires public school districts to collect data on violent and disruptive …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford, and New York … community and get away with it. My thanks to Franklin County District Attorney Crawford and Superintendent James … Comptroller DiNapoli Franklin County District Attorney Elizabeth Crawford and NYS Police …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … has not adopted any written policies and procedures for financial operations other than the by-laws, which were … adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint Fire District – …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: CDTA Overtime Expenses and Ridership Growing
… a vital service for Capital Region residents, employers and educational institutions,” DiNapoli said. “After a dip in … downward. Pursuing opportunities to boost ridership and identify cost savings will help assure that CDTA fulfills … express commuter service, access transit, paratransit and shuttle services in Albany, Rensselaer, Saratoga and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingLinkNYC Program Revenues and Monitoring (Follow-Up)
… emergency and NYC311 helpline services; free cell phone charging; and digital advertising and public service …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followCity of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Compliance With Executive Order 95 (Open Data) (Follow-Up)
… audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followDiNapoli Releases Report on Tax Check-Off Donations
… a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year … fiscal year (others were not yet in effect). Although the number of check-offs has increased, total contributions have … million, down 2 percent from a year earlier, while the number of contributions declined by 9 percent. The Return a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … local retailers and, six months later, from Finger Lakes Home Supply (Home Supply) without competitive bidding. In … charged. For example: Laundry detergent that cost $56.16 at Home Supply, only cost $21.44 from a centralized …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shoreham-justice-court-2017-152.pdfMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… Purpose To determine whether the Department of Health (Department) and managed care organizations (MCOs) … Background The Medicaid program provides a wide range of medical services to those who are economically … New York’s Medicaid claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-217
… Purpose To provide agency instructions for processing the 2014-2015 Recruitment and Retention Payments. Affected … eligibility criteria Background Chapter 183 of the Laws of 2014, which implemented the 2009-2016 Agreement between the … be two recruitment and retention payments in academic year 2014-2015 as follows: Pay Period Effective Date Pay End Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-217-2014-2015-recruitment-and-retention-payments-gsnuSUNY Bulletin No. SU-233
… eligibility criteria Background Chapter 183 of the Laws of 2014, which implemented the 2009-2016 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-233-2015-2016-recruitment-and-retention-payments-gsnuDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … used for center activities, including: patio furniture, baby items, wine, office furniture and computer equipment; On … than $20,000 of unsecured cash and checks was found in a department file cabinet with no indication that it would be …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkill