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State Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Subway Ridership Dashboard
… online tool using subway ridership data that details where straphangers are, and are not, returning to the subway … putting money into the fare box right now are the ones who can least afford to lose service or pay more for it. This … are: Dashboard Interactive Subway Ridership Dashboard Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… for key programs as federal aid winds down, may test the city’s ability to respond to demands for critical …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryTown of Lindley – Justice Court (2017M-270)
… Court did not ensure timely adjudication and reporting of vehicle and traffic cases. Key Recommendations Perform a … and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… may not have worked because they were working at another municipality. City officials made $99,761 in vacation buyout … the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance costs. … the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Area #12 – Information Technology Contingency Planning – Information Technology Governance
… or human error, for example, could significantly curtail a local government’s or school’s operations. Proactively … and planning for such disruptions will help prepare local government and school personnel for the actions they … drafting the plan, Identifying and prioritizing critical business processes and services, Developing and distributing …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. … will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … IT manager, department head(s) or an IT vendor. Asking the right questions is not only an effective way to exercise …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsVillage of Cato – Audit Follow-Up (2023M-145-F)
… deposited in accordance with Village law, and the Village didn’t have adequate reserves to finance system repairs and …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Comptroller DiNapoli Releases State Audits
… and assess their propriety. United HealthCare Insurance Co. of New York (UHC): Empire Plan Drug Rebate Revenue …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… allowed some housing discrimination cases to sit at times for years without resolution, according to an audit released … CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and … with allegations of housing discrimination and found for these cases, CCHR took an average of more than two years …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… living quarters, bathrooms, common areas, and medical service areas were adequately maintained and in functioning … the pandemic and said it was exploring options to better train, prepare, and retain staff. The agency’s full response …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… However, due to data limitations auditors were unable to test the completeness or accuracy of the data. Moreover, DOH …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases Audits
… with an estimated cost of almost $57 million, and a parts inventory consisting of 9,373 different part … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsVacancies at the Clinton Towers Mitchell-Lama Housing Development
… developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental … vacancies occur, applicants should be offered and awarded apartments in the order their names appear on the lists - subject to HPD’s approval. Key Findings Vacant apartments at Clinton Towers were often not rented in a …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentLong-Term Care Ombudsman Program
… for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-program