Search
Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 … Village of Bolivar Financial Condition of Water and Sewer Funds 2013M125 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… The board did not audit and approve claims prior to payment. The library’s bylaws do not address the requirement … prepares checks. Checks require two signatures prior to payment – the director and the board president. However, the … for legitimate village purposes and approved prior to payment. The clerk-treasurer receives vendor invoices from a …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… Fire Company in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and … the fire company’s money,” said DiNapoli. “Residents trust public officials to safeguard their tax dollars and spend … that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Rising tax revenues and increased ridership on subways, Long Island Rail Road and Metro-North have improved the MTA’s … four years earlier; The potential liability from personal injury and property damage claims against the MTA has nearly …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … a Tier 1 member; or They are an employee whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct … to its accuracy. Failure to complete an ROA will result in the suspension of membership benefits, including access to …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases Municipal Audits
… all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were … tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process that … in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits reviewed …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 … at 306,248 employees at the end of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire … courts grow from 22,611 in June 2019 to 32,873 in June 2024, a 45% increase. While the Department of Investigation …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Mattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation company was charged with stealing more than $1.8 million from … County Sheriff Dominic Dagostino announced today. The company’s office manager was also charged with money … Transportation and Shook worked as the office manager. The company was enrolled in the Medicaid program. Under Medicaid …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… the opinion. PARK DISTRICTS -- Increase or Improvement of Facilities (referendum not required) IMPROVEMENT DISTRICTS -- Increase or Improvement of Facilities (referendum not required) -- Procedural … LAW, §35.00: The determination to increase or improve facilities of a town park district is not subject to …
https://www.osc.ny.gov/legal-opinions/opinion-90-64York Central School District – Lead Testing and Reporting (S9-25-19)
… This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not have a … plan that detailed which water outlets they exempted from sampling, how the water outlets would be secured against use …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to … rely on a fair and transparent system to get into the high school programs that fit their needs and to give them … Each year, more than 70,000 eighth graders apply to high school, ranking their program choices. NYCPS uses a …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… New Yorkers in residential drug treatment programs have been poorly served by the failure of … and certify that the programs are safe and give proper treatment, both before and during the COVID pandemic, … 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of Addiction …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … accounts, 462 were not used to log into the system in at least six months from the date of the test. District … did not always ensure students received services in accordance with their individualized education programs …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… Medical University: Human Resource (HR) Practices (2018-S-57) Insufficient HR monitoring and oversight and poorly …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits