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State Comptroller DiNapoli Releases Municipal Audits
… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … bank reconciliations and monthly accountabilities. As a result, six collections that were not correctly deposited … appropriations and underestimated revenues. As a result, unrestricted fund balance in the four major operating …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… to 6.5% nationally. In contrast, unemployment rates for white, Asian and Hispanic mothers came down from 2021 to … that the historic unemployment gap between Black and white mothers could remain stagnant or widen if all parts of … than 70% from 2021 to 2022, a larger increase compared to white, Hispanic and Asian women. However, white women remain …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… numerous felonies in relation to his alleged forgery of 22 medical certification cards and unlawful retention of certification … that he conducted with members of Greenburgh's Emergency Medical Services, and others. From on or about between May …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Authority Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 … Authority Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48000 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overAdministration of Contract C007373 With the Institute for Community Living
… the contract year ended June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and … of the largest providers of supportive housing services in the State, providing both multiple and single-occupancy apartments in Brooklyn, the Bronx, Manhattan, and Queens. ICL is …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… We encourage the Board to make the CAP available for public review. 1 This is cash used at the beginning of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Cincinnatus Fire District – Board Oversight (2025M-77)
… of ethics policy, Board members and officials did not have guidelines defining the standards of conduct, including the … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases School District Audits
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the … $83,068 (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … returned all forfeited funds from the FSA, DCAP and HRA in a timely manner. East Rochester Union Free School …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… attainable. Town of Patterson – Justice Court Operations (Putnam County) Although the justices accurately collected, … the known payees or remit them to the town. In addition, 55 of 100 tickets reviewed were not reported or incorrectly …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… payment calculation process that resulted in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. Auditors also … of approximately $261,000 in sewer rents and $123,000 in water rents if revenues are not realized. The 2025-26 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… an all-time high at more than $924 million, up 8.7% from 2020, covering roughly 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State Comptroller Thomas P. … does not appear to have prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… spending while proposals at three other companies won significant support from shareholders, State Comptroller … Charter Communications Inc., Airbnb Inc., and DraftKings won high levels of support from outside shareholders. … spending while proposals at three other companies won significant support from shareholders …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller … is using AI responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better … The Times Union published an op ed by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found … safety. Auditors found multiple issues with occupancy. An SADC in Gravesend that opened in 2018 was issued a … of occupancy from the building’s prior tenant. At an SADC in Flushing with a legal capacity of 323 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli: Audit Recommends Better Protections for Child Performers
… 1, 2014 to October 31, 2016, DOL issued about 27,000 child performer permits including: about 8,000 temporary permits, … of a child’s earnings to be placed in a trust. In 2004, after laws were adopted to better protect child performers, … are allowed only one temporary permit in a lifetime. One performer, who obtained a temporary permit which is only …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 93-24
… Firefighters' Benefit Law, §§3[3], 5[1][p]). This express exclusion suggests that the Legislature does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… Aurora-Colden Fire District No. 6 – Financial Activity (Erie County) Officials generally provide adequate oversight … collected or deposited in a timely manner. Library staff did not issue adequate receipts for all collections and … cash collections. Walden Fire District #2 – Purchasing (Erie County) District officials did not obtain quotes in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New … have identified and helped limit the spread of COVID-19 at nursing homes. State auditors also found that DOH did not … would not provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyOpinion 98-14
… SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget (submission … by real property taxes for town outside village purposes. Article 8 of the Town Law (§100 et seq .) contains provisions … accounts prescribed by the State Comptroller pursuant to article 3 of the General Municipal Law. 1 Highway Law, §141 …
https://www.osc.ny.gov/legal-opinions/opinion-98-14