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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Hartwick – Financial Condition (2013M-118)
… three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… to ensure that financial activity is properly recorded and that Company moneys are safeguarded for the period … which is responsible for the Company’s overall general and financial affairs, consists of the President and seven elected Directors. As of the end of the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Announces Third Quarter Results
… been ranked as one of the best managed and best funded plans in the nation. Its fiscal year ends March 31, …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… Central School District – Network Access (Ontario County and Wayne County) District officials did not ensure that … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … user accounts, 36 unneeded generic or shared user accounts and five user accounts with unnecessary administrator …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by establishing a sound process for … testing results for treatment lines; concrete inspection and testing results, including core samples and composition; …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in arrears and 68% of the amount owed. In the first quarter of 2022, the … shutoffs, which increases economic stress on families and can damage local economies by reducing household …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicExamination of Pitts Management Associates, Inc. Travel Expenses
… Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. Background Under its contracts … (Downstate), PMA provided organizational restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for professional fees and the consultants’ travel-related expenses. The initial …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesAddiction Support Services During Emergencies (Follow-Up)
… ). About the Program The Office of Addiction Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem gambling treatment and prevention programs (Programs) across the State, serving …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Academy’s CFR for the fiscal year ended June 30, 2017 and included certain expenses claimed on its CFRs for the two … Special Education Itinerant Teacher (SEIT), full- and half-day Special Class (SC), and full- and half-day …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The State has more than 7 million acres of agricultural production, and many of the State’s leading crops – such as apples, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… (Superintendent) is the chief executive officer (CEO) and is responsible for the District’s day-to-day management … the activities of the Cafeteria Manager (Manager) and the purchasing agent. While the Superintendent would … the Board. The Manager is responsible for ordering food and supplies to provide meals and refreshments for students, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… state pension fund dollars into New York companies and it is paying off for the companies and for the state pension fund, which made six times our … helps provide retirement security for state employees and retirees around the state. The added bonus of investing …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundState Comptroller DiNapoli Releases Municipal Audits
… Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did … identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from … recommendations, two recommendations were implemented, and one recommendation was partially implemented. Town of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… for the treasurer or audit committee when collecting and depositing funds, recording cash receipts and disbursements, and paying company bills. In addition, the treasurer …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces New Technology Investment Through Contour Venture Partners
… In-State Private Equity Program. Bounce Exchange is an up and coming technology company that we are excited to invest in,” DiNapoli said. “Solid returns and increased employment opportunities are proof that the program is a win for the Fund and a win for companies in communities around the state.” …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersComptroller DiNapoli Releases School Audits
… District , Jamesville – Dewitt Central School District and the Rye Neck Union Free School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… initiatives as the public and private sectors seek to digitize more operations and communications. Many … brought forth by the pandemic, we must ensure that we do so responsibly. Audits, such as the one my office … York City, can help drive change by raising awareness of where risks lie. Understanding these risks and identifying …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationCUNY Bulletin No. CU-659
… CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner for health insurance … market value (FMV) of those benefits must be calculated and the employee must be credited that amount as “imputed … employee’s taxable gross income, is subject to income tax and employment tax withholding, and must be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-income