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Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Librarys financial operations and whether officials accurately paid employees for leave time
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District … last September to two counts of federal program theft, for stealing from a school district that received federal … of her actions. My thanks to Acting U.S. Attorney for the Northern District of New York Antoinette T. Bacon and …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsDiNapoli: Central NY Village Official Stole More Than $100K
… The New York State Police yesterday arrested Margaret Bailey and charged her with felony counts of grand larceny … the equivalent of 67 percent of the village’s real property tax levy during the 2011-12 fiscal year and the … The village board allowed Bailey to receive funds, make bank deposits, sign village checks, maintain the village …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kCity of Dunkirk – Budget Review (B24-1-10)
… The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … for the 2021 fiscal year. The most recent available independent audited financial statements were for 2022. As … The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2025 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Seminars for Local Officials
… See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsNew York State Comptroller DiNapoli Statement on MTA Finances
… Thomas P. DiNapoli issued the following statement on the Metropolitan Transportation Authority’s (MTA) July … for all five years of the plan period will be balanced on a recurring basis, a remarkable achievement given the dire … economic recovery. “It is now up to the MTA to execute on the initiatives necessary to achieve the ongoing budget …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … before the global financial crisis. Profits First half 2025 profits increased 30.7% year-over-year driven by …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostOpinion 88-76
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) … public library may be invested by the library trustees in investments which they deem to be for the best interests of the library, and need not be invested in the manner specified in General Municipal Law, §11. …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… New York State Comptroller Thomas P. DiNapoli today announced that Andrew Siwo has joined the New York State Common Retirement Fund (Fund) as its first-ever … New York State Comptroller Thomas P DiNapoli today announced that …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… two methods to pay for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH pays health care providers directly (through … to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is … Burnt HillsBallston Lake Youth Recreation Commission Financial Activities 2017M68 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCaucus 2025: Important Information for New Yorkers
… and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose … The Concerning Growth of Hate Crimes in New York State (August 2024) Housing Homeownership Rates in New York (October …
https://www.osc.ny.gov/reports/caucus2025Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… [read complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) … to December 31, 2025. 2 Audit Summary District officials did not properly identify all potable water outlets for … for Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… – Coca-Cola Enterprises, Raytheon, Waste Management, Union Pacific and Centerpoint Energy – have agreed to the New … Inc.; Nisource Inc.; The Travelers Companies Inc.; Western Union Co.; and Wynn Resorts. The following 32 companies have … 2016 Centerpoint Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 Dean Foods Eastman …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingState Comptroller DiNapoli Statement on New York City Financial Plan
… uncertain, with employment growth and improvement in the commercial real estate market expected to slow from earlier … is uncertain with employment growth and improvement in the commercial real estate market expected to slow from earlier …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planImplementation of the Dignity for All Students Act
… at school functions. Its initial provisions, which took effect July 1, 2012, included curriculum and annual reporting … the way schools report incidents. The new regulations take effect July 1, 2017. Key Findings The Department issued …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is … inspections, testing, and maintenance of resident care-related medical equipment. The audit covered the period … a list of the different types of equipment commonly used at nursing homes. The Department requires its surveyors to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli Announces State Contract and Payment Actions for July 2016
… for the Prevention of Cruelty to Animals to administer the animal population control program. Office of Alcoholism and … New York Science, Technology and Advanced Manufacturing Park (STAMP). $181,000 to Buffalo Urban Development … Health Benefit Exchange. Office of Homeland Security and Emergency Services $3.3 million to the Port Authority of New …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016