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City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The Council …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… audit and other subject matter experts as appropriate. Group brainstorming is useful for identifying the full range …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… higher in some cities. In Syracuse, Rochester, and Buffalo one out of every four people were living in poverty, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsFine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Park Accessibility for People With Disabilities
… Objective To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … potential barriers identified in this report to determine if they present accessibility issues, and begin addressing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsVillage of Forestville – Water Fund (2012M-207)
… pay for the related debt. Although the Board raised water rates five times starting in June 2007, it did not establish … fiscal year. Key Recommendations Review and revise water rates to ensure they generate sufficient revenue to cover … and establish reserves to set aside an appropriate portion of revenue from rate increases to pay for future debt …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Extra-Classroom Activity (2015-MR-5)
… was to determine if District officials properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, 2015. Background … or through charges of a board of education (Board), for, by or in the name of a school, student body or any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5DiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCollection of Fines Related to Tenant Complaints (Follow-Up)
… of all rent registration records, ORA responds to owner and tenant applications, inquiries, and complaints … in baseless court proceedings. Non-compliance is when an owner fails to comply with an order by not taking corrective … report. Of the initial report’s six recommendations, three were implemented, one was partially implemented, and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… is governed by an elected five-member Town Board, has one water district and one sewer district. Budgeted … The Town lacked comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer charges. Town officials did not establish an …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) The Mitchell-Lama Housing program … the initial recommendations. Department of Civil Service – New York State Health Insurance Program – Payments by Beacon …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… July 1, 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, Verona and Vienna in Oneida County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund … other economic and geopolitical issues causing uncertainty for investors that is likely to continue in the short term,” … historic value and rate of return in prior years Return for Third Quarter Return for 2024 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… and pay $9.7 million in restitution and forfeit $9.1 million. "Mr. Spina orchestrated a massive criminal health … defrauded the state, federal and private insurers of millions of dollars,” DiNapoli said. “This type of fraud … and bilked insurance companies and Medicare out of millions of dollars. Thanks to the coordinated efforts of …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudOversight of Building Construction Site Safety (Follow-Up)
… DOB has the authority to issue Office of Administrative Trials and Hearings (OATH) Summonses and DOB Violations when …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followComptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … records and did not properly assess $4,330 in penalties on unpaid customer accounts. The board did not formally adopt … seven professional service providers totaling $630,336. Crown Point Fire District – Board Oversight (Essex County) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsPayroll Users Group Organizational Charter
… payroll users, whose purpose is to act as consultant and advisor to the New York State Office of the State … Services. To accomplish this, the Group has the following goals: Increase the knowledge and skill of NYS Payroll … new initiatives; Helping prioritize long and short term goals; and Drafting uniform policies and procedures to …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter