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Village of Bainbridge – Financial Operations (2014M-227)
… our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227DiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 in 6 private sector jobs in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting similar comprehensive … corporate political spending has become a well-established best practice. “The New York State Common Retirement Fund and … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Op Ed in Times Union
… has the potential to transform how government operates and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and the Department of Motor Vehicles is using facial … technological advances come with profound ethical, legal and societal questions that have to be addressed. If they …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… found questionable Medicaid payments, safety risks and compliance problems, according to State Comptroller … men . They were charged with allegedly defrauding Medicare and Medicaid of $120 million by paying illegal kickbacks and bribes and submitting claims for services that were never …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or ensure that existing policies and procedures were followed. The former Director hired an …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Findings The Board did not ensure that cash disbursements and receipts were properly accounted for and that assets were safeguarded and used for proper purposes because it did not include key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… accurately recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did … accurately recorded, had adequate supporting documentation and were for Association purposes. As a result, the … itemized invoice or receipt (or other such documentation) and a documented, specific Association purpose. Five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and officials did not properly approve or monitor agreements … the Board cannot be assured that PTEs are being employed and compensated as the Board intended. The Board and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollFishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128DiNapoli: Audit Recommends Better Protections for Child Performers
… shortfalls with how work permits were given to children and employers, inadequate monitoring of work conditions, and insufficient enforcement of requirements to set aside … to do more to protect child actors, dancers, musicians and models," DiNapoli said. "We have laws on the books to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The … is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … The Board has not established written financial policies and procedures to safeguard assets, which allowed the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Opinion 93-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities (construction of outdoor …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Hughsonville Fire Company – Financial Activities (2014M-201)
… provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Sinclairville – Water Operations (2014M-362)
… of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village is … fiscal year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of Dannemora , East Islip Public … paid employees' salaries and wages. However, officials need to improve controls over payroll preparation and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… forced DOH to operate without critical information systems and staff that could have identified and helped limit the spread of COVID-19 at nursing homes. … not provide the public with accurate COVID-19 death counts and became entangled in the undercounting of those deaths as …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… instructions for processing the 2020 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees Employees … of Environmental Conservation; Office of Parks, Recreation and Historic Preservation; Department of Corrections and Community Supervision; and Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 98-14
… budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget … four major categories as set forth in Highway Law, §141 and further must be in such form and contain such information as the budget officer …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: Special Education Providers Shortchanging Special Needs Children
… of lax oversight to game the system, ripoff children and taxpayers, and line their own pockets,” DiNapoli said. “Over the past year, we’ve aggressively audited these providers and found $20 million in questionable costs and blatant abuse …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-children