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Town of Crawford – Town Clerk (2021M-82)
… manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Cicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeTown of Oyster Bay - Financial Condition Management (2020M-74)
… no reserve funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. Company officers agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Union – Financial Condition (2016M-192)
… Audit The objective of our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through … than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… did not use these funds to make related payments. Based on projections made by the District’s actuary, the workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… of Mount Vernon Corporation Counsel Lawrence Porcari was arrested for abusing his position as a public official by …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Agencies Bulletin No. 1189
… an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees Users of the New York State … Period 17) and 11/28/12 Institution (Pay Period 17). The conversion of the current SSN-based EMPLID to the NYS EMPLID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
The Metropolitan Transportation Authority
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… the scheme. “Jan Hoffman and Katherine Pais allegedly took advantage of their positions and residents in need in a … that people who are placed in a position of trust and take advantage of the vulnerable will be held accountable for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… pricing transparency report with credit card companies American Express Co. and Mastercard Inc. Both proposals were … clarified that they did not offer surveillance pricing products or services. DiNapoli also wrote to Visa Inc. , the … “major financial impact.” According to a 2024 study by the American Medical Association, 61% of physicians report that …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… About the Program Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile … State laws are more restrictive and also prohibit Medicaid payment of procedures and supplies to treat ED for registered … and policies are inconsistent: State policy does not allow payment of ED drugs for the treatment of BPH under …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and