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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 ). About the … facilities throughout the State and the timely response to complaints and inmate grievances. The Commission receives more than 7,000 complaints and inmate grievances annually. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… that three major U.S. energy companies have agreed to detail how they will be impacted by the global effort to achieve the Paris Agreement's goals and how they can adapt … announced that three major US energy companies have agreed to detail how they will be impacted by the global effort to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … that Vicki Fuller, chief investment officer of the New York State Common Retirement Fund (Fund), will retire … sincere and tireless concern for the more than one million New York state workers, retirees and families who rely on the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… As policymakers consider possible expansion of revenue streams from gaming, New York State Comptroller Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in … As policymakers consider possible expansion of revenue streams from gaming New York State Comptroller …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… its hiring practices, the use of footage from its Amazon Ring home surveillance system to identify Black Lives Matter …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… New York State Comptroller Thomas P. DiNapoli today announced that Andrew Siwo has joined the New York State Common Retirement Fund (Fund) as its … Sustainable Investments and Climate Solutions to support the implementation of the Fund’s Climate Action Plan. “We are …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January 1, 2023 – … For 2023, WCIDA reported 36 active PILOT agreements, with PILOT billings totaling $1.7 million. Audit Summary … PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit period, WCIDA …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… [read complete report – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and … aside. The Board is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of fund balance and reserves as well as developing a written …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In … and disbursed FFI tax proceeds totaling $332,504 in 2023 and 2024. Audit Summary District officials did not … The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion of the 2024 FFI tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… and monitored projects in accordance with standard project procedures, it did not set clear and specific goals … our comments on the issues raised in the LDC’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material … Monitor all active projects to determine whether job creation and/or retention goals are being met. Post required information on CIDA’s website. Submit accurate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The Board did not ensure its project approvals were based on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… monitor projects and did not: Incorporate job creation and retention goals into each project’s resolution. Consequently, …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMental Health Training Component of the New York SAVE Act (2022-MS-1)
… , Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School … [pdf] , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central … , Malone Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… During the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in non-interest bearing accounts. Had officials considered … investment options, BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and officials did not properly approve or monitor agreements … the Board cannot be assured that PTEs are being employed and compensated as the Board intended. The Board and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll