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Nichols Joint Fire District – Procurement (2025M-103)
… [read complete report – pdf] Audit Objective Did Nichols Joint Fire District (District) Board of Fire … period. Audit Summary The Board and District officials did not always use a competitive process to procure goods and … serves the best interests of taxpayers. The Board did not: Adhere to the piggybacking exception or obtain …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli Releases Year-End and April Cash Reports
… issues. These are easily accessible on his transparency website called Open Book New York …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsComplaint Processing (Follow-Up)
… investigates, prosecutes, mediates, hears, makes findings, and recommends action on civilian complaints filed against … CCRB had an appropriate and sufficiently documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if CCRB was conducting …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followBusiness Services Center Shared Services
… determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a … determine whether implementation of the Business Services Center has improved the consistency efficiency effectiveness …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … economic development programs and projects it oversees and to determine if these projects are achieving the intended … billions of dollars in investments since 2013 intended to stimulate job creation and economic growth in high-tech …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Were Cuba-Rushford Central School District (District) cafeteria purchases for proper District purposes? Audit … These duties include supervising the activities of the Cafeteria Manager (Manager) and the purchasing agent. While … Purchasing Policy before approving them for final payment. Cafeteria food and supply purchases averaged approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Improper Medicaid Payments for Childhood Vaccines (Follow-Up)
… enrolled in Medicaid, the Medicaid program pays the vaccine administration fee. We issued our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followTown of Sidney – Budget Review (B4-14-19)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … determine if these payables are legitimate liabilities and, if not, remove them from the balance sheet. If the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Dunkirk – Community Development Block Grant Management (2012M-146)
… our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant … The City of Dunkirk is located in Chautauqua County and has a population of approximately 12,600 residents. The City is governed by its Charter and other laws of the State of New York. The Common Council, …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and more than a third of homeowners paying at least 30 … above the affordability level increased from 40.5 percent in 2000 to 50.6 percent in 2012, while the percentage of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… New York State Comptroller Thomas DiNapoli and Manhattan District Attorney Alvin L. Bragg Jr. today … compete for funding,” said District Attorney Bragg . “In Manhattan, we will continue to root out fraud committed at … Division of Investigations referred the case to the Manhattan D.A.’s Office for prosecution. Assistant D.A.s Adam …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… District sampled for Cycle Two testing, 120 water outlets (26 percent) exceeded the lead action level. We reviewed 25 of … of the potable water outlet sampling on the District’s website five weeks late. This final report includes seven … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingFranklin Square Union Free School District – Website Transparency (2025M-93)
… officials ensure the District’s website provided the public with transparent and comprehensive financial and … on a school district’s website to help enhance the public’s access to basic information. School district … financial and administrative information to the public in a transparent manner by making information easily …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Town of Lewis – Records and Reports (2025M-17)
… totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ compensation … limited. In addition, the improper allocation of certain employee benefit expenditures related to the water district …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Oversight of the Practice of Funeral Directing
… of most of these activities. BFD handles the licensure and registration of funeral directors, registration of funeral firms, investigation of consumer … BVR is responsible for administering the Electronic Death Registration System—EDRS—which health care providers, medical …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: Wall St. 2021 Profits near Record Levels
… Wall Street’s run of prosperity extended into the first half of 2021 with $31 billion in pre-tax earnings, … to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall Street’s success during the … Wall Streets run of prosperity extended into the first half …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center. The audit covered the period … 627 shelters and 195 shelter providers. According to the U.S Department of Housing and Urban Development’s point-in-time …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerComptroller DiNapoli Releases November Cash Report
… issues. These are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… policy or conducted a needs assessment to determine if the vehicles in the Town’s fleet are being utilized effectively. We found that not all vehicles are being fully utilized, and the Town may achieve … employees for mileage, or establishing a pool of vehicles to be shared by multiple departments rather than …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312