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Ignition Interlock Program Monitoring (2015-MS-4)
… released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of … program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). None of the six …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Opinion 90-24
… Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to hire bond counsel. 12 Opns … board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that a municipal governing board … "incidental to the sale or issuance of obligations" which could be delegated to the chief fiscal officer under Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key … The sector has recovered only about 85% of pre-pandemic jobs, lagging the national job recovery rate for the sector … 2021 and makes up one of the largest shares of arts jobs but has been slow to come back. Attendance exceeded …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsHubbardsville Fire District - Board Oversight (2018M-107)
… adequate oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Selected M/WBE Purchases by Various Facilities
… of maintenance supplies (such as paint, padlocks, plumbing supplies, and safety equipment) through AIW, a …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… system (eMedNY). The eMedNY system relies on accurate and timely information from NYSOH to update eligibility and enrollment data necessary to make appropriate claim payments. We issued our initial audit report on … whether NYSOH properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followMontgomery County – Financial Condition (2013M-234)
… Montgomery County covers 400 square miles and has a population of approximately 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalVillage of Keeseville – Financial Condition (2013M-192)
… the sewer rates did not generate sufficient revenues to cover the costs incurred, resulting in the sewer fund having … them, if necessary, to generate sufficient revenue to cover expenditures …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Child Protective Services (2013-MS-5)
… unit to develop and implement a Program Improvement Plan (PIP) to help reduce recurrence rates. County CPS units may …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk Disclosure Act . Under the … the following statement today in support of US Senator Elizabeth Warrens Climate Risk Disclosure Act …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureNYS Common Retirement Fund Reports Third Quarter Results
… traded domestic equities and 16.0 percent in international public equities. The remaining Fund assets by allocation are … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Dalton-Nunda Central School District – Financial Management (Allegany … and two general fund reserves were overfunded. Naples Central School District – Information Technology (Livingston … District officials did not ensure that the district’s network access controls were secure. Officials did not …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Cuddebackville Fire District – Audit Follow-Up (2024M-94-F)
… Although the Board paid a Certified Public Accounting (CPA) $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/17/cuddebackville-fire-district-audit-follow-2024m-94-fDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… more than half the foreign-born, with nearly a third from China, Japan and Korea, as well as Cambodia, Singapore, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 … sharp increase – of 68% – in child labor law violations in New York in 2022 compared with 2021. The Department is responsible for enforcing New York Labor Laws (Laws). These Laws, which provide …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Comptroller DiNapoli Releases Municipal Audits
… Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases … requirement. In addition, while department officials made CCAP payments for eligible families within required …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… by its customers. The installation of electric vehicle high-speed chargers was as much as 2 years behind schedule. NYPA …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year … operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 … stress. School districts are also scored in January. For 2023, the City of Little Falls in Herkimer County and the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresAmerican Academy of Pediatrics, District II
… select payments the Department of Health (Department) made to the American Academy of Pediatrics, District II (AAP) … payments made under that contract, we expanded our scope to include select payments under contracts C018189 and C022937. We sought to determine whether the expenses were bona fide and made in …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-ii