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Dual Employment
… certain employees to file for approval for outside employment. Such employment may not interfere with the … staff members were also employed by another State or New York City agency, 139 of whom we selected for further review … and Related Transactions (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… authority responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless shelters. DHS …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followManagement of Invasive Species (Follow-Up)
… 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not … risks to public safety, human illness, or damage to crops and livestock, and are deemed "invasive." In New York, invasive species …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followAccessibility for People With Disabilities (Follow-Up)
… ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, as well as advancing the statewide parks, historic preservation, and open space mission. The State’s park system comprises …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… to employees for purchase of wearing apparel, shoes, boots, etc. 54002 Employee Expense – Moving Moving expense … Non-Employee Clothing & Footwear Wearing apparel, shoes, boots, etc. for residents or clients in State-operated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceFood Insecurity Persists Post-Pandemic
… programs, including emergency food benefits, have lapsed and food insecurity has grown, as food and other costs remain elevated and poverty rates have increased despite the economic …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicState Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… hardest hit, facing an unemployment rate of 9%. The city and state have improved access to early education and child care for working mothers and families, but more can be done to improve outreach and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The supervisor also …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCincinnatus Fire District – Board Oversight (2025M-77)
… These assets included items such as computers, cameras and night vision goggles. Adopt: A required code of ethics policy … business on behalf of the District. The report includes five recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector General (HUD OIG) and the New York State Police announced. Hoffman was … Katherine (Katie) Pais, who pleaded guilty to aiding in and concealing the scheme, was adjourned to June 2, 2025. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is generally responsible for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Administration of Contract C007373 With the Institute for Community Living
… ensuring that contracted services were actually provided, and that only appropriate and supported expenses were reimbursed. The audit covered … on-site observations of ICL staff, clients, facilities, and reviewed prior year endreconciliations through October …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingState Comptroller DiNapoli Releases School District Audits
… have been issued. Clinton-Essex-Warren-Washington Board of Cooperative Education Services (BOCES) – Employee Benefit … reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … available for BOCES’ use. Officials were not aware of the unreturned funds until auditors notified them in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… received to the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records and Reports (Otsego County) The board …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were … tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process that … in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… from the state workforce in 2020, new hiring stalled, and the workforce declined more sharply in 2021 than in the prior decade. The state needs to continue to attract and retain a range of diverse employees to be responsive to 21 st Century needs, and to ensure that services are provided in a cost-effective …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Dix – Supervisor’s Control of Cash (2022M-57)
… ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We found: The former Supervisor did not … The Town Board (Board) did not adopt written policies and procedures for cash receipts and disbursements and online …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … did not ensure financial activities were properly recorded and reported and funds were safeguarded, which hindered their …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m