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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for … worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, respectively. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released … the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fState Comptroller DiNapoli Releases Audits
… as the lead procurement agency for ESSHI, which provides up to $25,000 annually per individual or unit toward … Complaint Review Board – Complaint Processing (Follow-Up) (2024-F-8) The New York City Civilian Complaint Review … Services – Oversight of Child Protective Services (Follow-Up) (2024-F-6) The Office of Children and Family Services …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… these accounts. Additionally, auditors found an additional two accounts that were not on the list. These findings point … Auditors found that of the 50 awards tested, only two (totaling $3,945) were certified in error. As such, … audit recommendations, seven have been implemented and one recommendation has not been implemented. State Education …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of their jobs with the city. … E felony). Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. … Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing in items discarded …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Former New York State Assemblyman William Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison and two years of supervised release after being convicted of wire fraud and theft from a program receiving federal … Former New York State Assemblyman William Scarborough 69 of Queens New York was sentenced today to 13 months in prison …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to struggle during the … the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was hit especially … returns, foot traffic in key corridors should improve and reinvigorate market demand, but policy makers should …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… in the outyears, according to a report on MTA’s financial outlook released today by New York State Comptroller Thomas … is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be … July Plan period. DiNapoli’s report on the MTA’s financial outlook also noted that: MTA has projected several scenarios …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development programs offered by nearly two dozen state agencies and public authorities, but there is no functioning governing … today by State Comptroller Thomas P. DiNapoli. “Workforce development is crucial to help New York recover from the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationAdministration of the Article 8-A Loan Program (Follow-Up)
… ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( 2010-N-1 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… Valley Central School District saved more than $300,000 in special education costs over a two-year period, according … costs,” said DiNapoli. “By delivering these classes in-house, district officials have ensured tax dollars are being spent in a prudent and economical manner.” After the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationWage Subsidy and Transitional Employment Programs (Follow-Up)
… recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - … work activities. The Office administers New York’s Wage Subsidy program and has contracted with eligible public or … themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and fringe benefits …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… defaults for the voucher (e.g., payment method, bank account for ACH, address sequence for checks). Scheduled … date that funds are made available in the vendor’s bank account, which is two business days after the voucher is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesInternal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over … financial operations to provide reasonable assurance that State assets and information are appropriately managed and … the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella … contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted … Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual operating … deficits and declining surplus. Extensions to one district did not comply with all legal requirements and the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Oversight of the STEM Incentive Program (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive … To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… SLA took action against establishments with high levels of complaints, they were primarily due to violations other … its resources to respond to the same locations hundreds of times a year, often with little or no apparent effect on the numbers of complaints. Key Findings NYPD officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-f