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Management of Invasive Species (Follow-Up)
… AIS preventive measures, including public education (e.g., boat steward education/inspection programs, warning signage at public boat launches), and is responsible for implementing and … its oversight, monitoring, and communication relating to boat inspections, permits, and early detection and assessment …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followDual Employment
… agencies are working their required hours at each job. The audit covered the period July 1, 2009 through March 9, 2012. Background … disabilities live richer lives by creating opportunities and supporting people in ways that allow access to needed …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … State or City agencies are working their required hours at each job. The audit covered the period July 1, 2009 through … July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New Yorkers, focusing on …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal bills … Ron Wilson were instrumental in uncovering Ms. Hilchey's crime and making her accountable to the Oakfield Fire … and cancelled checks monthly; Ensure that officials keep records of ticket sales and use of raffle funds; and Have the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftAccessibility for People With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the three … across 11 regions. As part of its mission, Parks works to provide universal access to safe and enjoyable recreational and informational … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followFood Insecurity Persists Post-Pandemic
… without enough to eat. Data from the first three months of 2024 indicate some decreases in food insufficiency. FIGURE 2 … U.S. 14.6% 12.5% 14.2% 14.5% 13.4% NYS 15.1% 14.0% 16.0% 15.1% 11.2% Households with no Children … laws, the USDA increased maximum benefits by 27 percent in October 2021 by updating the weekly cost of the diet it uses …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… were unemployed in 2022 compared to 3.4% nationally. Black mothers in the city are the hardest hit, facing an … of 62.2%. Employment outcomes vary by race and ethnicity. Black mothers faced the largest spike in unemployment during … raises concerns that the historic unemployment gap between Black and white mothers could remain stagnant or widen if all …
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
… after the three-day limit. The justices did not perform bank reconciliations and monthly accountabilities. As a … general fund (town-wide and town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. … (67%) in the past four years to more than $2 million as of Dec. 31, 2020. The board also did not establish and adopt the …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections during the audit … annual financial reports and tax cap forms were not filed, as required. As a result, the board was unaware that … ticket fines may not be fully realized. City officials project the general fund having an unassigned fund balance of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … policies as required. Kenmore-Town of Tonawanda Union Free School District – Change Orders (Erie County) The board and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Former West Carthage Housing Authority Executive Director Jan … the pair paid back $48,930 in restitution to the West Carthage Housing Authority. “Hoffman and Pais betrayed … seniors and people with disabilities residing in the West Carthage Housing Authority,” DiNapoli said. “I thank …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overCincinnatus Fire District – Board Oversight (2025M-77)
… report – audit] Audit Objective Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial … the 2025 adopted budget. Understanding the Audit Area A fire district board is responsible for providing proper … Did the Cincinnatus Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
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
… administering its contract with the Institute for Community Living (ICL) by ensuring that contracted services … which combines affordable housing and varying levels of community-based support services, depending on the needs of … Administration of the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… with Developmental Disabilities (OPWDD), the Department of Corrections and Community Supervision (Corrections) and the Office of Mental Health (Mental Health). … employees, from 2020. During the period 2012 to 2021, Corrections, OPWDD and Mental Health had workforce reductions …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State 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-auditsCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… for cash received in the cafeteria operation. Compare the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash receipts report to verify the …
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)
… report – pdf] Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was … We found: The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, … dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support …
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)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage 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 … through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227