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Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Putnam Valley – Purchasing (2013M-193)
… The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town Board includes four members and the Town Supervisor. Budgeted appropriations for the 2013 … year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 and … Ten disbursements totaling $18,974 were approved after payment was made, six disbursements totaling $4,530 lacked a payment authorization date, and seven disbursements totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to … The Department is governed by a Department President and a five-member Board of Trustees. Expenses for the 2013 … as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department revenues into its own bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187State Contract and Payment Actions in November
… New York $11.5 million with Complete Book and Media Supply LLC for online books, media and publication subscriptions. … Department of Health $4.3 million with GlaxoSmithKline LLC for pediatric vaccines. $1.2 million with Public … Oswego, Otsego and St. Lawrence counties. $9.3 million to 26 localities for revenue collected related to licensing fees …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in May
… approved 2,046 contracts for state agencies and public authorities valued at $2.2 billion and approved more … response, including: $2.2 million for local grants and public assistance, which includes $2.1 million to Food Bank … Comptroller approved 2046 contracts for state agencies and public authorities valued at $22 billion and approved more …
https://www.osc.ny.gov/press/releases/2023/06/state-contract-and-payment-actions-mayDiNapoli Releases Upper Manhattan Economic Snapshot
… said New York State Senator Adriano Espaillat. “I am very glad to see that, as State Comptroller DiNapoli’s report … report also makes clear that we still have much more to do to reduce an unemployment rate that remains higher than … "If we want our small businesses and our neighborhoods to do well economically, we must develop new economic …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotGreen Economy Boosts Job Growth in New York
… New York State Comptroller Thomas P. DiNapoli today released a report showing that New York’s environment and sustainability initiatives are … New York State Comptroller Thomas P DiNapoli today released a …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Authority (MTA)—Bridges & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit Bus)—identified the potential damage to its transportation … Metropolitan Transportation AuthorityBridges Tunnels MTA Bus Company and New York City TransitDepartment of …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… with New York state by developing this customized method for reducing their portfolio's carbon emissions in a manner … moves, the world moves too. We look forward to seeing the positive changes this will spur in future company actions.” … investment capital flows toward clean energy and away from high polluting fossil fuel energy. This announcement helps …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant … To determine if the Department of Health is effectively overseeing the practice of funeral directing …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingState Health Department Should Improve Enforcement of Nursing Home Violations
… “The state Health Department needs to strengthen its enforcement policies to better protect the health and … state,” DiNapoli said. “DOH is not using the full array of enforcement actions available and this trend has recently … Auditors discovered DOH does not use the full array of enforcement actions available to it, choosing to not levy …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsDiNapoli Announces State Contract and Payment Actions for April 2015
… $1.5 million for 5,000 property tax freeze credits. State Payroll $116.7 million for performance advances, salary …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,260 … Inc. to replace The Egg roof at the Empire State Plaza in Albany. $2.6 million with Carrier Corporation for chiller … at the W. Averell Harriman State Office Building Campus in Albany. Department of Health $1.5 million with The …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilOpinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had … private and sensitive information (PSSI). The School does not have a disaster recovery plan. Each user does not have his or her own unique user name for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyChurchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … annual reserve report that includes the reserve balances and planned uses, but does not address the establishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354