Search
Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal … regularly reviewed and updated, monitored and distributed to employees and officers. The Board did not ensure that the … Board has not established policies and procedures relating to information technology. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Loan Payroll Deductions – Legacy Reporting
… through Retirement Online giving the amount to be deducted from the member’s salary on future payrolls. Should a member … members with outstanding multiple NYSLRS loans. Payments from that deduction are applied against each outstanding …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… New York, William F. Sweeney, Jr., the Assistant Director-in-Charge of the New York Office of the Federal Bureau of … Investigation ("FBI") and Scott J. Lampert, Special Agent in Charge of the New York Office of the U.S. Department of … ANDREA GROSSMAN, and KIMBERLY SPINA with participating in a widespread health care fraud scheme through their …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOversight of Passenger Safety
… care and residential supports and services, primarily in community settings. Regional Developmental Disabilities … as hired contractors to transport individuals who live in OPWDD-run residences. In the New York City region, there are 115 such residences …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetySelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… regulations, and whether there are on-site deterrents put in place by TBTA related to cashless tolling at the Henry … tunnels which interconnect parts of New York City. Created in 1933, TBTA serves more than 290 million vehicles per year … more traffic than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… the three fiscal years ended June 30, 2013. However, in certain instances we examined matters dating back to July … Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, … Health and Mental Hygiene. ANIBIC reported $25.42 million in expenditures during the audit period. Of that amount, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOpinion 90-32
… prior opinions are superseded. You ask whether a town's proposed expenditure of moneys in excess of $100,000 to … requirements of Town Law, §§81 and 220, the Court's statement also implies that section 35.00(c) eliminates the … would not be subject to referendum. August 21, 1990 Lisa E. Rubenstein, Esq., Attorney to the Town Town of East …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop … funds are invested in legally permissible investments to maximize interest earnings. BOCES officials generally …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund), released … to the highest ethical, professional and conflict of interest standards” and for being “well-prepared for the … An independent fiduciary and conflict of interest review of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsNYS Common Retirement Fund Reports Second Quarter Results
… clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. … The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Bayport Fire District Town of Cameron Town of Enfield Richland Fire District and the Summitville Fire District
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 88-1
… to be unneeded for village purposes if the proceeds from the sale of the parcel are used by the village to … therefore, are inalienable without express authorization from the State Legislature ( Ambassador Management v Village … 1980 Opns St Comp No. 80-758, unreported, exemption from town zoning ordinance; cf . Chait , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… straw donations and stealing thousands of dollars in New York City public matching funds during Alvarez's … 2013 run for Council. The felony complaint filed today in New York County Supreme Court charges Alvarez with Offering a False Instrument for Filing in the First Degree, a class E felony, and Grand Larceny in …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidate