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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded. … Key Findings Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As … the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… report – pdf] Audit Objective Determine whether City of Watertown (City) employees and elected officials completed … However, there was a general lack of monitoring to ensure the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial system of the timesheets utilized by certain …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollCity of Middletown – Payroll and Leave Benefits (2024M-26)
… including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer … initiated or plan to initiate corrective action. Appendix B includes our comments on issues raised in the City’s …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Wage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources … in recovering funds for injured workers. Our audit covered the period April 1, 2011 through December 20, 2013. … To determine whether the Department of Labor Department is efficiently utilizing …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsCollege at Brockport – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesTown of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… report – pdf] Audit Objective Determine whether Town of Amherst (Town) employees and elected officials completed … provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees … tested and eight elected officials did not complete the annual SHP Training. Key Recommendation Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158State Agencies Bulletin No. 648-A
… Purpose To explain OSC’s automatic processing of payments. Affected Employees Arbitration-eligible Department of Corrections employees represented by NYSCOPBA (BU01) in … Cash Advance Payment Background Pursuant to Chapter 113 of the Laws of 2006 which implements the Arbitration Award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. … State Comptroller DiNapoli announced completed audits of the Bellmore Union Free School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… York State Comptroller Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. … reaffirmed his far-ranging constitutional authority as the State’s chief fiscal officer. “The state’s highest court … York State Comptroller Thomas P DiNapoli today applauded the unanimous Court of Appeals decision in South Island …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board (Shorefront) complied with the prevailing wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit … To determine whether the Shorefront Mental Health Board Shorefront complied with …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Arrests Follow Joint Investigation Between the State Comptroller's Office, the Otsego County District … the Oneonta Police Department and the U.S. Department of Health and Human Services - Office of Inspector General August 28, 2023 Three principals of … Three principals of Phinaliz Communications LLC were arrested in connection …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeRFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 15, 2022 … The New York State Comptroller as Administrative Head of the New York State and Local Retirement System and as …
https://www.osc.ny.gov/procurement/rfqual-22-03DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… hiring in 2020 and 2021, and the sharp decline in the size of the workforce spurred longer hours on the job for … reduction from 15 years ago when the state workforce size was over 180,000. The 2021 rate of attrition was the … Attrition of State Workers Accelerated Decline in Size of Workforce Continues Longterm Trend …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highDiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 … significant financial support,” DiNapoli said. “With much of the relief funding having been spent, the number of school …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressSecurities Coordinating Committee
… prepares a forward issuance calendar that is released near the beginning of each calendar quarter and updated … NYC Housing Development Corporation (HDC) NYC Municipal Water Finance Authority (NYW) NYC Transitional Finance Agency …
https://www.osc.ny.gov/debt/securities-coordinating-committeeCancer Service Network, Inc.
… all services to various vendors, including JLJ Consulting Group, LTD (JLJ Consulting), a for-profit corporation, which …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved … The objective of our examination was to determine whether the Property Tax …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit