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Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Elba - Real Property Tax Exemptions (2018M-261)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Comptroller DiNapoli Releases Municipal Audits
… Library , Town of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency … fund to pay bills over the last several years. Town of West Union – Board Oversight and Cash Receipts and … Library Town of Sweden Town of Tyrone and the Town of West Union …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… FBI and the State Police, he will now be held accountable. This is a reminder to employ strong checks and balances and … FBI, New York State Comptroller and New York State Police. This case is being handled by the Office's White Plains …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… inappropriate payments during 2015, including $2.3 million for dead patients and millions more for recipients who had been dropped from long term care … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 2000-19
… This opinion represents the views of the Office of the State … volunteer firemen and their families. In construing this language, we have previously expressed the opinion that … (Opn No. 95-26, supra). We have also, however, construed this language, as well as similar language in another special …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19CUNY Bulletin No. CU-728
… for employees in the Assistant to Higher Education Officer (Assistant to HEO) and EOC Assistant to Higher Education Officer (EOC Assistant to HEO) titles, and to provide … for employees in the Assistant to Higher Education Officer Assistant to HEO and EOC Assistant to Higher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-728-february-2022-professional-staff-congress-psc-1000-generalXI-A.2 Purchase Requisitions – XI-A. Purchasing
… Initiate a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General … refer to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesHomeless Services Housing Needs Assessment (Follow-Up)
… Program Homeless shelters across the State provide various services to individuals and families, including assessment of … mental health), treatment for substance abuse, childcare services, and assistance with finding permanent housing. Local departments of social services (Local Districts) administer homeless services by …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOversight and Enforcement of the Rechargeable Battery Law
… Key Findings The Department has not effectively monitored manufacturer or retailer compliance with the Law. Although … was enacted, no fines or penalties have been issued to a manufacturer or retailer, and the Department has never …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to properly monitor and manage village finances. The … record financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… for them to adhere to the town’s procurement policy. This resulted in procurements that were not made in the most … addition, officials did not obtain the minimum number of quotes required by the town’s procurement policy for … approximately $131,000 or the minimum number of required quotes for credit card purchases totaling approximately …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… ensure claims had adequate supporting documentation for her review prior to approval. Auditors reviewed 74 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-88
… Longevity Step in the lower grade. Agencies will initiate this transaction to report retroactive updates to records but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawDiNapoli Releases Annual IDA Report
… of projects has decreased by 58, or 1.3%, since 2019. This continues a long-term trend, where project values have … and the number of projects has declined by 4% since 2010. “This report gives taxpayers a clear look at the financial and … local taxes and should be looked at closely. Publishing this information, including IDA costs, increases their …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Increasingly, counties across New York state are providing emergency medical services (EMS), amid a drop in EMS workers … today by State Comptroller Thomas P. DiNapoli. “Reliable emergency medical services can be a matter of life or death, … Increasingly counties across New York state are providing emergency medical services EMS amid a drop in EMS workers and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challenges