Search
DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… can recover the misspent funds.” Shared staff at Starting Point Services divided their hours between the school’s … expenses they report. Providers are not allowed to charge the costs of related services to the SEIT program for … it could not provide documentation explaining where staff worked and when. Starting Point’s financial …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… of Russell began after the Comptroller’s Office received a phone call from someone purporting to be Lorraine Stenclik, … her July 2022 pension payment. The call came from a phone number that was registered to Russell. There were 33 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsArlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54DiNapoli: Local Governments Challenged by Slow Revenue Growth
… Unrestricted state aid for municipalities (AIM) has been frozen at $715 million for five years. However, large …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Selected Aspects of Accommodations for Passengers With Disabilities 2019S41
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followSafety of Seized Dogs (Follow-Up)
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfRoosevelt Fire District – Fire Station Project (2015M-163)
… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, which covers 27 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Rochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mOpinion 90-25
… within the past three years, a water-works corporation was incorporated to serve an area within the fire district and …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development … Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget … appropriately and effectively." Franklin Square and Munson Fire District – Non-Firefighting Vehicles (Nassau County) …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsKillawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… approval. Based on dates transactions cleared the bank, 195 additional claims, totaling $469,800, were likely …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29About the Regulation – Reporting Elected and Appointed Officials
… appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time official works 4 hours a day. Is there a minimum standard work day? Can there be different standard work days for different officials? Are members of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationVillage of Maybrook – Water Operations (2013M-121)
… the water bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented … manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney David J. Clegg announced on Wednesday, April 29, 2020, their …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… food and gifts, including $4,495 in holiday and staff appreciation gifts; $2,470 in salary for a teacher’s assistant. Milestone charged the state $9,240 even though it …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105