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State Comptroller DiNapoli Releases Municipal Audits
… (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not properly monitor, the bookkeeper. The … clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCincinnatus Fire District – Board Oversight (2025M-77)
… safeguard financial resources? Audit Period January 1, 2023 – October 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
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
… Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 in WCHA … S. Mills, the HUD Inspector General, and the State Police for partnering with my office to hold them accountable for their crimes.” “The defendants took advantage of their …
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)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
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
… effectively administering its contract with the Institute for Community Living (ICL) by ensuring that contracted … The audit covered ICL’s Consolidated Fiscal Report (CFR) for the contract year ended June 30, 2014. We also performed … all contract costs, which serves as a claiming document for program reimbursement. OMH is responsible for reviewing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Forfeited Funds (2022M-31) BOCES officials did not ensure the administrator returned forfeited funds from the health flexible spending arrangement (FSA), dependent …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… revenues for state aid funding and traffic and parking ticket fines may not be fully realized. City officials …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… bank reconciliations and accountability analyses which compare the amount of cash on hand and on deposit in the bank … approximately $21,200. The village has also underestimated health insurance payments for at least the last two fiscal years. …
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
… at the Office of Children and Family Services (OCFS) and the City University of New York (CUNY), where hours … greatest number of positions between 2020 and 2021, while OCFS and Veterans’ Homes suffered reductions of almost 10%. …
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)
… cafeteria sales report and bank deposit amount to the student accounts report and composition of cash receipts …
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 ensured … 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 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 … DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they face. Policymakers need to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… portfolio companies agreed to publicly disclose their political spending while proposals at three other companies … Ltd., requesting similar comprehensive disclosure of political spending. The agreements were reached with casino … companies are using corporate funds to influence the political process in a way which can adversely impact their …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Op Ed in Times Union
… oversight of governments use of Artificial Intelligence (AI) systems: Artificial intelligence has the potential to … and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and … to enact robust oversight over government’s uses of AI. We need to be assured that these technologies are used …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… rely on social adult day care services to help them stay in their own homes and communities. But without stronger … at three SADCs, one with two locations in Gravesend and Coney Island, Brooklyn; another in Flushing, Queens; and a third in …
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)
… The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements at a starting …
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)
… corporation located in the Town of Schroeppel, Oswego County. The District, which contracts to provide fire …
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)
… claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws and written … and policies. Review bank statements and canceled check images. Audit all claims and ensure they have documented …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash