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Selected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain and operate property … on a daily basis such as fuel, insurance) data for most rental and other income producing properties through annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processSelected Aspects of Accommodations for Passengers With Disabilities
… area. The Americans with Disabilities Act of 1990 (Act or ADA) was signed into law to provide people with disabilities … PANYNJ is in compliance with selected aspects of the ADA and Rehabilitation Act of 1973 that we reviewed within …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation … improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and … The New York State Department of Environmental Conservation …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesState Comptroller DiNapoli Releases Audits
… receiving hospice care. In a follow-up, auditors found DOH officials did not make much progress in addressing the … for special education services within the required 60 school days for 18 percent of the eligible students in school … asset management, and travel expenses to ensure assets and information are properly managed and safeguarded. State …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… through a systematic billing scheme in order to bolster his own profits at the expense of New Yorkers,” DiNapoli … the Medicaid system should be fully prosecuted and made to pay for their crimes. I thank State Comptroller DiNapoli and … without prior authorization and, when approved, providers can only bill for mileage once for the group. The joint …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… S. Ennis today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New … U.S. Attorney Diane Schulman for prosecuting this case.” Sandra Smith’s mother-in-law, Minnie Smith, was a longtime … At the time of Minnie Smith’s death in September 2006, Sandra Smith was her caretaker and handled her finances. As …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three … audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantHealth, Safety, and Accessibility in District 75 Schools
… whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is … 1, 2018 through October 26, 2020. About the Program The DOE, the nation’s largest public school system, serves 1.1 … and emotional disturbances, receive services through DOE’s District 75 – a special citywide school district that …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period … and membership operate the Company in accordance with its Certificate of Incorporation Certificate and provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140City of Newburgh – Budget Review (B23-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … as actual expenditures. The supervisor also did not account for payroll-related liabilities, maintain proper cash …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … treasurer or auditors are unable to verify whether all hall rental receipts were collected and deposited in a …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… for estate houses before listing them for sale. Town of Smithville - Annual and Claims Auditing (Chenango County) The …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… through December 2024. Auditors conducted site visits to 10 DOHMH public health clinics and other facilities across … the Bronx, Brooklyn and Queens, including Tuberculosis Chest Clinics, Sexual Health Clinics, the Fort Greene … English proficiency. For example, at DOHMH’s Tuberculosis Chest Clinics in 2023, 62.9% (4,341) of all patients were …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsAid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program
This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdfComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… temporary or seasonal employment in the agricultural or fishing industries. Annually, about 5,400 migrant children …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… Police Superintendent Steven G. James announced today. The defendant, Richard Scholl, faces charges of tampering with … projects such as installing sidewalks, re-carpeting the senior center, tiling town hall bathrooms and making other … DOCCS. He was arraigned in Dannemora Village court before Justice H. Philip Maynard Jr. He is due back in court on …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… persons with developmental disabilities living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to keep the homes operational. The DDSO purchased food and household items through a centralized contract with …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money