Search
Inspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … highway bridges and addressed related deficiencies in a timely manner as req …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Jill Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly $75,000 over a four-year period. “Jill Havens not only exploited the trust … is occurring in any non-profit or service organization to report it.” Members of the Citizens Hose Fire Company alerted …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax (PBT) is paid by … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has … and are remediated where excessive levels are detected. The audit covers the period January 1, 2015 through March 12, … To determine whether the Division of Military and Naval Affairs DMNA has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… to ensure expenses are appropriately charged and to work with relevant stakeholders to develop a strategy to bring the Program into self-sufficiency, in compliance with the Act. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightCollection of Fines Related to Tenant Complaints (Follow-Up)
… a tenant out of their apartment. This includes interfering with a tenant’s privacy, comfort, or quiet enjoyment of the … Non-compliance is when an owner fails to comply with an order by not taking corrective action to resolve a …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followMaintenance, Inspection, and Testing of the Event Recorder System
… (FRA) requires all locomotives to be equipped with ERS. Under FRA regulation, as stated in the Code of … program for ERS; however, it was not always in compliance with the program. For example, from January 1, 2014 to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemSUNY Bulletin No. SU-385
… of the December 2025 increase to the SUNY Preceptor Incentive Program payment. Affected Employees: Employees in … Inc (CSEA) at LISVH, an increase to the Preceptor Incentive Program payment has been approved for eligible … employees. Effective Dates: The increase to the Preceptor Incentive Program payment is effective beginning 12/04/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentCity of Lockport – Budget Review (B23-1-7)
… new firefighters. Officials plan to fund these services with a “public safety service fee”, which includes projected … health plans for services rendered to individuals with health insurance coverage. City officials, including the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… could not be supported with written authorization. The lock out function (i.e., an internal control that helps … Adopt policy guidance regarding the utilization of the lock out function and what procedures must be followed to … this control. Periodically review the bypassing of the lock out function and determine the appropriateness of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3City of Amsterdam - Budget Review (B21-5-5)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is … the Act is uncertain. Once received, the funds will come with restrictions on what they can be used for. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… [read complete report – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) … Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for … Did the Rotterdam Fire District Number 7 Schonowe District Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Town of Wethersfield – Capital Project (2025M-46)
… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and … this project, including the purchase of approximately 25 acres of land. Audit Summary The Board did not properly plan for or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Hancock … related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) The town did not procure goods in accordance with the competitive bidding requirements. In addition, the … found that district officials adopted unrealistic budgets with significant variances in appropriations. The district …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits has been issued. Cayuga … Condition District officials did not effectively manage the district’s financial condition, and it declined approximately $1 million during the audit period because of the board’s hindered ability to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Silver Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, budget transparency and … computerized data could be lost or compromised. City of Yonkers – Budget Review (Westchester County) The Yonkers Public School District's 2017-18 budget request is …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… of the state’s overtime including the Office for People With Developmental Disabilities (OPWDD), the Department of … rate of attrition was the highest in the last ten years, with 16,858 people leaving the workforce, an increase of 26% …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… nurses in CFY 2024, and then reducing temporary nurses by 880 positions. Spending on temporary staff declined from $410 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsState Police Bulletin No. SP-209
… Unit 62 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-senior