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DiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… found that weak oversight and administrative lapses are contributing to rising costs and placing some vulnerable … to a company affiliated with the landlord. Broker fees are permitted only when the broker is an independent party, … household income for all adults and ensure rent payments are reported correctly. Improve data tracking so all cases …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsGalway Central School District - Fund Balance Management (2017M-267)
… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of … District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate … fund operations. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Riverhead Central School District – Vendor Master File (2017M-139)
… existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370South Glens Falls Central School District – Access Rights (2012M-257)
… period July 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in … South Glens Falls Central School District Access Rights …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Cost-of-Living Adjustment – Forest Rangers Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …
https://www.osc.ny.gov/retirement/publications/1864/cost-living-adjustmentRetirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesState Comptroller DiNapoli Releases Municipal Audits
… Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , … for water and sewer late penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board … Village of HastingsonHudson Town of Marlborough New Hyde Park Fire District Town of Red Hook Rockland County City …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … is being spent appropriately and effectively.” Town of Champion Great Bend Fire District – Controls Over Financial … today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… official misconduct for unlawfully waiving her own health insurance premiums at the town’s expense. “Ms. Henry took … her public position to have the taxpayers fully fund her insurance costs,” said DiNapoli. “This kind of corruption … paid $3,586 in restitution for scamming the village health insurance premiums and stealing from her other employer …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… [read complete report - pdf] Audit Objective Determine whether credit card and travel … were a proper use of District money. Travel and car rental costs of approximately $58,000 were not pre-approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… guidance on fundraising activities and did not enforce bylaw provisions related to the review and approval of bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesErie County Water Authority – Information Technology (2018M-9)
… County Legislature. Key Findings The Authority has 696 network user accounts that have not been used in the last six … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
North Warren Central School District Financial Condition Management 2017M197
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may enter into agreements and/or contracts with any state agency including any department, board, bureau, … D. Moore, Counsel to the Governor from Senator Charles D. Cook, July 10, 1991). Clearly, that phrase includes, inter …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials … Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials established …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… position with the town to pay off personal debts and make home improvements,” DiNapoli said. “Thanks to the work of my … all aspects of the town’s finances and therefore was able to conceal his theft from the town board. He was the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and … for business-type activities, the information in the "Totals" column on this statement flows directly to the …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… of the State Comptroller, Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftOpinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer … such solid waste services were provided, and the name and address of the person or corporation liable to pay such …
https://www.osc.ny.gov/legal-opinions/opinion-94-17