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New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to doing my best to live up to his example as I serve in the …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of … the use of sequential receipts there is no guarantee that all payments for building permits and parks and recreation … were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … in conducting this arrest.” Ennis began working for West Carthage in October 2018 as Deputy Clerk-Treasurer and … 2024 because of poor performance. When discrepancies in West Carthage’s payroll were uncovered during an audit by …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… This also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of … holder’s job duties. Review and update annually a master list of all credit cards. Cancel existing cards that are not needed … CostSaving Ideas Credit Card Accountability Minimizing the Risk of Error Misuse and Fraud …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… the following statement today regarding Governor Hochul's signing of a new legislative package addressing gun … tragedies." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational … project operating and capital needs and financing sources for a minimum three-to five-year period. Review water and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Required Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not … taxing jurisdictions (ATJs). 52 of 115 payments were late and late fees totaling $259,303 were not billed or … paid to the City of Glen Cove (City), $75,039, and to the school district and library, $300,875. Tax exemptions …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town … local vendors offered and some products were never used. All five Board members said they were not aware of what they …
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)
… Cooperative Educational Services (BOCES) officials ensured the third-party administrator (administrator) returned … 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ … adequate procedures to ensure the administrator returned all forfeited funds from the FSA, DCAP and HRA in a timely …
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
… by State Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a … 47, of Bolivar, in Allegany County, is accused of forging and cashing department checks, and pocketing cash donated at fundraisers – including the … by State Comptroller Thomas P DiNapolis office and the Bolivar Police Department …
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 … 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … $282,000 for the sewer fund. Key Findings The Board did not adopt budgets for the sewer fund that provided sufficient …
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)
… water and sewer revenue estimates that were based on historical and other relevant information. Village officials do not have written procedures for reconciling the water produced by …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, during the …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … not provide evidence of completed bank reconciliations or monthly accountability analyses. The Justice did not … information and reports are provided at each Board meeting. Perform the required annual audit of the 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-2015mDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… strongest allies. I am heartened that so many other public funds have stepped forward to purchase bonds and support … Florida, Illinois, Texas, Ohio and other public U.S. funds in purchasing $150 million in Israel bonds in recent …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsOpinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General … does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law … Municipal Law under which the village would provide fire protection services to a fire protection district in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New … $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… to reimburse the providers for their claims. During the 6-month period ended March 31, 2021, eMedNY processed over … to the crisis. By the end of the audit fieldwork, about $5.6 million of the improper payments had been recovered. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Medicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… the State’s Medicaid program. The Department’s eMedNY computer system processes Medicaid claims submitted by … practitioner, clinic, inpatient, pharmacy, and episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020