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Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… to the crime of Grand Larceny in the Third Degree, a class D felony, in September 2015. “Mr. Eletz thought he could … was conducted by Investigators Christopher Bzduch and Mitchell Paurowski and Deputy Chief Antoine Karam. The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed … Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, … source and continue to evaluate and explore ways to cut costs and/or increase revenues. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Oneonta City School District –Financial Condition (2013M-165)
… revenues, the District increased its real property tax levy, cut expenditures by $500,000, and used more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165State Comptroller DiNapoli Releases Municipal & School Audits
… authorized investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery … records for the receipt and management of court and trust funds as well as estates in the commissioner’s custody. The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and … reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … receipts attached All travel and conference claims, as they are inherently risky Alterations or questionable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Cato – Water Financial Operations (2023M-145)
… Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New … in their communities, but is experiencing rising demand for these services. The waitlist for home care continues to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… “miscellaneous revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% growth over the prior six … boosted revenue, including interest income, may soften in the coming years. These shifts warrant further study of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and motorcycle parts, … “This individual had keys to the cash register and went on a spending spree with the fire company’s money,” said … can be easy for public funds to be misspent or go missing. My team of auditors and investigators will continue to work …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefLanguage Access Services
… determined that, due to gaps in the law, the Department does not have sufficient authority to enforce its language … Line data in assessing additional language needs, and does not track any statistics of LEP customers served outside of those Language Line calls. The Department does not analyze publicly available American Community Survey …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an older … associated with this population, according to a report by State Comptroller Thomas P. DiNapoli today that examines … incarceration where warranted.” DiNapoli’s 2022 report on the prison population revealed that demographic changes in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationTown of Morehouse – Records and Reports (2021M-182)
… complete report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) … and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Windsor – Financial Management (2025M-24)
… from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund TW, general fund TOV and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… May have been able to reduce its natural gas costs by 40 percent or approximately $911,000 during our audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology