Search
Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not ensure … DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire department over several … to the Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial … Village of Cuba Sewer Fund Financial Condition and Records and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's … January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population … Town of Cameron Justice Court and Town Supervisors Records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured … after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… brings the state pension fund’s holdings in Israel bonds to $267.8 million. “New York state’s pension fund buys Israel bonds because we have confidence in the spirit of innovation and tenacity of Israeli people and in the … there,” DiNapoli said. “In addition to providing a steady return for our pension fund’s members, Israel bonds …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… Thomas P. DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a tireless … COLA legislation for retirees on a fixed income, expansion of workplace protections and domestic partner rights, and so … in knowing Danny made a profound difference in the lives of countless New Yorkers.” …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueOpinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … federally-aided city bridge project) -- Proceeds (payment to State Comptroller) STREETS AND HIGHWAYS -- Improvements … a city from depositing with the State the proceeds of bonds and notes issued by the city to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Pandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our … comorbidities and immune dysfunction; are more susceptible to infectious diseases; and are at greater risk for more … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. As … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… Objective To assess the extent of implementation of the seven recommendations included in … was created in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing … To assess the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our … marketplace). Multiple eligibility systems are used to process Medicaid applications and enrollments. Each … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientControls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … We have followed up on the actions taken by officials of the Office of Victim Services to implement the recommendation contained in our audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development … The purpose of our review was to assess the Jefferson County Industrial Development Agencys …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s … The purpose of our review was to assess the Chenango County Industrial Development Agencys …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. For the three-month period ending … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2332 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarter