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Village of Nelsonville – Financial Operations (2012M-242)
… an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Mechanicville City School District – IT Asset Management (S9-22-16)
… Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … complete and include the details necessary to adequately track and locate IT assets. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Walton Central School District – IT Asset Management (S9-22-24)
… Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Geneseo Central School District – IT Asset Management (S9-22-11)
… Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … complete and include the details necessary to adequately track and locate IT assets. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without … and complete inventories. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Village of Sidney – Financial Activities (2023M-14)
… the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored selected financial activities. Key Findings The Board and Clerk-Treasurer did not properly monitor selected … of Village financial operations was compromised, and taxpayers were not assured the Board was effectively …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Steuben County – County Bridge Maintenance (S9-13-1)
… village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … renovating six bridges each year. Key Recommendations Track yearly maintenance and repair expenditures by bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Lockport – Justice Court (2018M-36)
… properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsState Comptroller DiNapoli Releases School District Audits
… and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly … provide adequate oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting documentation …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0NYC Construction Noise Complaints Soar
… (AHVs). The city’s Department of Environmental Protection (DEP) and DOB are the agencies primarily responsible for handling construction noise complaints. DEP is responsible for responding to 311 construction noise … Auditors found there was minimal communication between DEP and DOB regarding noise complaints, and there was no …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… three recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s prescription drug program … of 3 recommendations made in our intl audit report United HealthCare Insurance Company of New York Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal Report (CFR) were properly … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly calculated adeqtly documented allwble under the Manual by SED …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualOversight of School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the Program … York, schools are required to develop and regularly review safety plans as part of the Safe Schools Against Violence in … schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followCity of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… surplus and the accumulation of additional fund balance. City of Newburgh – Budget Review (Orange County) Auditors … and other matters. The city’s use of approximately $4.4 million of fund balance to close gaps in the budget …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Esperance Fire and Rescue Squad and the Fallen Firefighter Memorial, State Comptroller Thomas P. DiNapoli and New York … stealing from the department and Fallen Firefighter Memorial,” James said. “Anyone who uses their trusted … additional $5,751 from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000