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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Rochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … District’s 2020-21 proposed budget. Future reviews will be completed by an independent State Monitor [2] installed in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… 2020. “Any public official who lies, cheats, or defrauds New Yorkers must be held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a responsibility to serve … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing … their money is being spent appropriately and effectively.” Village of Endicott – Budget Review (Broome County) The … today announced his office completed audits of the Village of Endicott Village of Hempstead City of Lackawanna …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… may have violated the Public Officers Law by employing his daughter as a volunteer coach and using State funds to pay …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected Procurement and Contracting Practices
… and services are obtained competitively and at reasonable prices. The audit covers the period April 1, 2012 through … $3 billion annually. System Administration is responsible for establishing policies that are in compliance with … requirements and through higher dollar thresholds for specific purchasing requirements. System Administration …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for non-compliance … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Comptroller DiNapoli Releases Municipal Audits
… and other matters that should be reviewed by the mayor and council. In addition, city officials did not … letter when preparing the 2024-25 proposed budget. The mayor submitted the 2024-25 proposed budget to the council on …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… independently elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board … audit period) that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsOpinion 2001-8
… There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … If so, you ask whether the fire district may establish a "scale of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor … This section reminds New York State contracting entities of their legal obligations with respect to determining the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 92-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (1979 Opns St Comp No. 79-475, unreported; see also 1992 Atty Gen Formal Opn No. 92-F5; 1992 Atty Gen Inf. Opn …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… liability associated with the retirement (i.e., permanent removal from service) of a tangible capital asset. … and consuming a portion of the asset’s usable capacity The permanent abandonment of a tangible capital asset before it … enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight and Enforcement of the Rechargeable Battery Law
… can ignite and start fires at various points in the waste stream. The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is responsible for overseeing required …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawTown of Wawayanda – Financial Operations (2024M-160)
… financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160