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Town of Livonia – Justice Court (2015M-76)
… engage the services of an independent public accountant to do so. … The purpose of our audit was to examine the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… restitution of $50,000 to the village. “Too many public servants confuse the public purse with their own,” DiNapoli …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… in Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Milford – Financial Condition (2013M-355)
… operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Olive – Claims Processing and Information Technology (2012M-223)
… or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… functions or separated incompatible functions. Employees do not use leave request forms or time sheets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Beacon City School District – Claims Auditing (2016M-20)
… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityComptroller DiNapoli Releases Municipal Audits
… – Water Accountability (Wyoming County) Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1County of Putnam – Recreation and Golf Course Collections (2024M-50)
… accurately and in a timely manner. As a result, officials do not have assurance that all collections at the Golf Course …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetStraight Talk About Financial Planning For Your Retirement
… track of you. To find out if you might have some money you forgot about that has been turned over to New York State for …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementState Agencies Bulletin No. 1866
… the appropriate fields completed according to whether they plan on taking advantage of available tax treaty or not. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… manner; Develop policies for dedicated funds that do not have a defined recipient or specific use, to establish … currently exist for the state’s various check-off programs do not provide needed accountability or transparency. For a …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesEnforcement of Article 19-A of the Vehicle and Traffic Law
… their drivers meet the Law’s requirements. Entities that do not believe they meet the Law’s criteria for Program … the associated risk that under- or unqualified drivers who do not meet State standards are operating buses and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… $61,711 in overpayments to providers because of incorrect Medicare coinsurance, copayment or deductible amounts. “The … In a separate report, DiNapoli’s auditors examined Medicare Part C claims for services rendered to Medicaid … because the providers billed claims with incorrect Medicare coinsurance, copayment, or deductible amounts. At …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programComptroller DiNapoli Releases Municipal Audits
… of Sweden – Justice Court (Monroe County) The justices do not provide adequate oversight of court operations to … not adequately segregated the duties of the clerks and do not regularly review accounting records, bank statements, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Drug Management and Disposal
… has not measured public awareness, nor is it mandated to do so. The Department has engaged in other initiatives, … properly disposing of drugs. Common reasons why entities do not operate collection boxes include the cost of the box …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… York's returnable container deposit law to recover all the funds the state is entitled to from bottlers and beverage … initial deposit. When a bottle or can is not returned, the unclaimed deposit is held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly basis. …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billManagement of Selected Special Revenue Funds
… selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit … – living in communities that promote health, protected from health threats, and having access to quality, … existence. Officials also do not report to the public on how the funds are used and only monitor fund activity when …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-funds