Search
Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a … former Board member using Department funds. The Board and membership did not review bank statement activity. No one … were being deposited. Key Recommendations The Board and membership should have developed procedures to help ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDisability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a … in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable distribution is an … ends Guide to Domestic Relations Orders Disability Retirement …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementTown of Schuyler – Financial Management (2014M-182)
… not develop a comprehensive, multiyear financial operating or capital plan. Key Recommendations Develop a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Steuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Friendship – Water Accountability (2013M-281)
… to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. … of a Town Supervisor and four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled … taken adequate steps to identify and reduce the amount of water loss within the Town’s system. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… 25 before Judge Gordon L. Purdy II. She is due back at the Lake Pleasant Town Court on April 28, 2020. New Yorkers can …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as … April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July 31, 2013 and covered …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followState Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue enhancements achievable through better use of … their usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both years. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Examination of Unemployment Insurance Benefits 2016 Annual Report
… (i) high risk payment requests DOL approved in 2016; and (ii) prior year payments related to those 2016 payment …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Aspects of Discretionary Spending
… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation … incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearState Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … and one recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Montgomery County) The board and district officials did not adequately safeguard online banking transactions. … result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security (IT) awareness …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Chenango County – Court and Trust Funds (2025-C&T-2)
… The Treasurer should ensure that all required information is included in the Treasurer’s court and trust ledger. …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management