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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… policies. The City has also failed to segregate duties or provide adequate oversight of the cash receipt process. … deposits and make adjustments in the system with minimal or no oversight. City and BPU officials could not provide a …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… on its CFR for the preschool Special Education Itinerant Teacher (SEIT) program we audited. Key Finding We identified …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… distinct and separate from the Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of … accountant and Verify the applicability of the wording in the contract relating to the calculation of the District’s … withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit of claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and … governed by an elected nine-member Board of Education. The District operates 57 schools with approximately 34,000 … year total approximately $806.6 million. Key Findings District supervisors do not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, including core …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… DiNapoli said . “My thanks to Montgomery County DA Pearson and State Police Superintendent James for their …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … for goods and services totaling $847,191. This included 11 professional service and insurance vendors paid $214,672 and … and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… to investigate and prosecute those who steal from the public." “Today, we have finally held all of the Met Council … the cases that we have brought against more than 60 other public officials and their cronies, our message is clear: No … we will continue to pursue anyone who violates the public’s trust.” Cohen previously pled guilty to Money …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 billion at the end of the third quarter …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, … Transit negotiated a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call Center). The contract was signed on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsEmpire Plan Drug Rebate Revenue
… the Department was credited with all drug rebate and discount revenue due the State. We considered these actions … Key Recommendations Remit the $694,227 in rebate and discount revenue identified by the audit to the Department. … implement oversight procedures to ensure drug rebate and discount revenues from manufacturers are correct and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueThree Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New … have been arrested on an indictment charging them with healthcare fraud, healthcare fraud conspiracy, and aggravated … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… Thomas P. DiNapoli today announced that American Electric Power (AEP), one of the largest carbon emitters in the … Despite President Trump's plan to rescind the Clean Power Plan, corporations know a transition to a lower carbon … renewable resources and advanced technologies to make its power grid more efficient and decentralized. In its American …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… Key Findings NYSDOL does not have complete and accurate inmate records, which limits its ability to effectively … or county Jails to obtain accurate and complete inmate data. Continue to improve monitoring efforts to stop …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyYates County – Court and Trust Funds (2025-C&T-1)
… and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, … and trust funds for the period January 1 2022 through December 31 2024 …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… Todays bond rating upgrade from Standard Poors Ratings …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligation