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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. Background The Town … to review the Towns financial operations for the period January 1 2012 through August 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Comptroller Thomas P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. Berman … sentenced to 24 months in prison in White Plains federal court for embezzling approximately $1.4 million from a decedent's … sentenced to 24 months in prison in White Plains federal court for embezzling approximately $14 million from a …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… of relatives or another suitable person outside the foster care system, according to an audit released today by State … to act on our recommendations.” OCFS oversees the state’s child welfare system and is responsible for supervising and coordinating child welfare services, which are administered by 58 local …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… during the 2016 election. Smikle was also a senior aide to Hillary Clinton during her first campaign for the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and … implement compensating controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… missing the Oct. 16, 2024 deadline. As of August 2025, 140 systems still had not complied. Further, many … Report on School District Lead Testing Audit Series In 2025, DiNapoli released a series of audits examining school … Program and Lead Service Line Inventory Interactive Maps Program Eligibility and Grant Spending Related Reports …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… for the work of Comptroller Thomas DiNapoli, and his hard working staff, auditing and revealing serious problems …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and … and necessary expenses, local governments must have both a credit card policy and a system of internal controls in … best practices below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit … must comply with the RCM requirements. For the fiscal year ended June 30, 2014, CSC reported approximately $5.9 … (Programs) it operated. Key Findings For the fiscal year ended June 30, 2014, we identified $127,101 in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… those located at DEC campgrounds and State parks, are regulated by DOH. The New York State Sanitary Code (Sanitary …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and … 18, 2013, LIRR awarded a contract to procure new M9 train cars. The procurement is managed by LIRR’s Rolling Stock … The contract includes a firm initial base order of 92 cars with options for an additional 584 M9 cars for LIRR …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… rate for students who have completed two consecutive CTE courses in the same program is about 90% – 15 percentage … did not provide adequate oversight of CTE programs offered through the secondary school system to ensure they …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… has a tracking system that accurately accounts for all its properties, including all leases; whether it has identified … it has followed required procedures in the leasing of its properties. This audit covered the period January 1, 2014 … The PANYNJ uses two systems to track the status of its properties and to track rent and revenues – SAP and YARDI. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on VOA-GNY’s CFR for the fiscal year ended June 30, 2015 and certain expenses … for services under these programs are based on fixed fees. In addition, VOA-GNY operated programs authorized by … we identified $1,557,827 in reported costs that did not comply with the RCM’s requirements, as follows: $541,775 in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manual