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State Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … for tax abatements. Officials billed one business using a PILOT billing schedule different from the Board-approved … in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key Recommendations Develop, adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… to ensure that adequate controls over timekeeping and payroll processes are in place. In addition, DHS is also …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersErie Community College – Board Oversight and Management of College Resources (2015M-212)
… students, is governed by a Board of Trustees with nine appointed members and one elected student trustee. … million. Key Findings The College entered into agreements with two closely affiliated but legally independent … officials maintain a separate and distinct relationship with the ASC and the Foundation at all times to ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of … Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings The Board: … purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project … City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65 …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … 1, 2016 through March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population … City of Sherrill Payroll and Community Activity Center Cash …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… Comptroller Thomas P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged … State Comptroller Thomas P DiNapoli released the following statement regarding the arrest of Terry Williams for alleged …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… adequate Internet security awareness training and training on the Town’s IT policies. Ensure that the Town has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… and discount passes). At the end of their trip, riders dock, or lock, the bike at the bike dock at the station, signifying the end of their trip. Users …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… to federal fraud charges earlier this year, as a result of a joint investigation by New York State Comptroller Thomas … to a year and one day in prison and ordered to pay a total of $721,112 in restitution and criminal forfeiture. “Joseph … for cancer and used the money to fund his lavish lifestyle of world traveling and gambling,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… those children, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Children in foster … oversight to make sure these children are being checked on regularly by those entrusted with managing their care and … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… truthful in their disclosures, but SED still does not take full advantage of other available resources, including … auditors and cited steps they took to address them. SED's full response is included in the complete audit. Read the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-department