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DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … York’s taxpayers for sales of properties below their fair market value.” ESD is a state public authority empowered to … public authorities to dispose of properties for fair market value, with exceptions. When proposing below-market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … promise to create new jobs or retain existing jobs in the community and invest in constructing new buildings or renovating existing …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … at fund-raising activities before turning over the cash to the treasurer for deposit. Further, at least two board … for reasonableness of deposits and compare check images to supporting documentation. Village of Coxsackie – Financial …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… totaling $60,240 during the audit period and found that 32 purchases totaling $4,846, or 13 percent, lacked … or were for an improper purpose. Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (Steuben … The justice did not deposit, record and account for court moneys accurately and in a timely manner. The board …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2353
… Purpose: The purpose of this bulletin is to notify agencies of three new earnings codes that have been created to allow the Office of Employee Relations (OER) to process … the payroll system are subject to taxes at year end. This can be a significant burden on some employees, in some cases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today. Rose …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did … goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant … challenges obtaining migrant student performance data. In a follow-up report, auditors found SED has made …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, DePaul Community Services, Inc. (DCS) and … health services, receive them through other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses … million in expenses to provide an average of 241 beds, for a total of $6.3 million in Program expenses claimed by …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2018, asthma accounted for 178,530 hospitalizations and … asthma. The COVID-19 pandemic has had significant impacts on those living with chronic diseases such as asthma. …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards … (e.g., sufficient lighting and ventilation, fire safety equipment), we found weaknesses in several aspects of OCFS’ …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesVillage of Yorkville – Budget Review (B3-13-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Central Square Central School District – Claims Auditing (2016M-292)
… of our audit was to examine the claims audit function for the period July 1, 2014 through March 31, 2016. Background The Central Square Central School District is located in the Towns of Amboy, Constantia, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Street Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsVillage of Ossining – Parking Ticket Collections (2017M-259)
… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … not adopted adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 … tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Northern Adirondack Central School District – Leave Accruals (2020M-50)
… complete report - pdf ] Audit Objective Determine whether the District accurately maintains employee leave records. Key … vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave … action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Long-Term Care Ombudsman Program
… in the State, housing more than 160,000 residents who have a need for ombudsman services. The Office’s … responsibilities include helping ensure that residents have regular, timely, private, and unimpeded access to … investigating, and resolving complaints made by or on behalf of residents in a timely manner; establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli: Trouble Ahead for Local Governments and Schools
… and state aid is reduced or delayed, DiNapoli called on the federal government to provide aid to local governments … last year. From March through May 2020, local governments have received $824 million, or 19.2 percent less, in sales … payments. DiNapoli said his office is tracking sales taxes on a monthly basis as well as pushing for legislation that …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance costs,” said … for their partnership in safeguarding public funds.” “On behalf of the citizens and taxpayers of Chatham and … case, former Police Chief Peter Volkmann was sentenced on July 19, 2021 to pay nearly $93,000 in restitution after …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-village