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State Comptroller DiNapoli Releases Municipal & School Audits
… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … employment agreement indicating he was not eligible to receive overtime payments. In addition, one employee was … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or district policy. Town …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… to improve monitoring of businesses’ continued eligibility for program benefits. Department of Health – Medicaid Program … care (MLTC) plans, which provide long-term care services for people who are chronically ill or disabled. To be eligible for MLTC enrollment, individuals must be assessed as needing …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsXII.4.A Vendor Requests for Payment – XII. Expenditures
… State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with … State Finance Law 109 requires vendors to submit a certificate to the Office of the State Comptroller OSC with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and … Office of Inspector General Mitch Behm announced the indictment of Jael Watts, the owner of Pearl Transit Corp., on ten counts of wire fraud … Thomas P DiNapoli Acting United States Attorney for the Northern District of New York John A Sarcone III and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeXII.4.F Proper Invoice – XII. Expenditures
… section provides agencies with guidance regarding a proper invoice. Process and Transaction Preparation: A proper invoice is a written or electronic request for payment … if applicable, as provided by ordering agency. When an invoice does not contain the above information, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceComptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … expenditures by an average of more than $1 million in each of these years. As a result, the district’s unexpended surplus funds, totaling …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1City of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Opinion 89-37
… conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… State Comptroller Thomas P. DiNapoli and the Chula Vista Police Department announced the arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for … checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand theft, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … Did the Town of Middlesex Town Town Board Board ensure that code enforcement …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… maintains snowmobile trails in the Adirondacks. Daley, the president of the Snowdrifters of Stratford, was also accused … organization. “Chad Daley allegedly violated the trust of club members and his community to serve his own ends,” said … stole $4,155 in checks made payable to the “Snowdrifters Club” by depositing them into his own personal bank account. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Bethpage Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all … supported and for necessary district purposes. Credit card charges totaling $32,860 were either not adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and … by the board to travel. Town of Bombay – Justice Court Operations (Franklin County) A total of $5,681 in … establish policies and procedures for enforcing unresolved traffic tickets. Town of Hempstead Sanitary District Number …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… [read complete report – pdf] Audit Objective Did Middlesex Hose Company (Company) officials ensure that … Did Middlesex Hose Company Company officials ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… State Comptroller Thomas P. DiNapoli released a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 preliminary … projections, and analyzing the financial plan released today in the coming weeks.” Prior Analysis and Statements on … State Comptroller Thomas P DiNapoli released a statement today on Mayor Zohran Mamdanis Fiscal Year 2027 preliminary …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetComptroller DiNapoli Releases Municipal Audits
… , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency and … While the executive director was generally compensated in accordance with adopted policy, the board did not … The significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Town of Spencer – Procurement (2025M-100)
… the audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town … Town officials did not procure goods and services in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100