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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … into a written agreement with the district management association or monitor how the association used BID funds, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsTown of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Central School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not define the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… $44,940 of abandoned property to the State Comptroller for three years. In addition, the county clerk’s register did … business repaired a town dump-truck and was paid $13,183 for the repair. The board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the board of ethics. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… District Transportation Authority (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of … (UHC): Empire Plan Drug Rebate Revenue (2013-S-41) United is required to negotiate agreements with drug manufacturers …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… look after the health and safety of incarcerated youth and increase efforts and focus resources to meet those levels. In …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … trips. The town’s recreation director is responsible for the center’s financial activities. DiNapoli’s audit revealed the former director did not issue receipts for cash collected at the senior center and did not remit …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillComptroller DiNapoli Releases State Audits
… Enforcement (Follow-Up) (2015-F-6) An initial audit report issued in November 2012 examined whether the Bureau of … deterrence to detection and prosecution. In a follow-up report, auditors found DOH has made progress in enhancing its … Maintenance and Capital Projects (2014-F-10) An initial report issued in July 2011 determined that while the MTA has …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… which may not be available in future years and does not include a specific appropriation for contractual …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsJustice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2) 2013 June [pdf] - 2013 Legislative … Update New Surcharge – Parking VTL 1809-aa Surcharge Increase VTL 1809-e (1)(a) Surcharge and Fee Cap Increase VTL 1809 (2) Fine Increase VTL 1225-c (4) and VTL …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesTown of Rensselaerville – Financial Operations (2012M-168)
… The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) … The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial … user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Newark School District Public Library – Board Oversight (2014M-54)
… the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. … members governs the Library and is primarily responsible for the general oversight of the Library’s financial affairs. The Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund … times in 2022, but the Fund posted positive results for the quarter,” DiNapoli said. “Market volatility may …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… to take steps toward providing a safe learning environment for students in pre-kindergarten through 12th grade. Under … and codes of conduct, and develop emergency response plans for each building. To comply with the SAVE Act, SED requires … incidents. DiNapoli’s auditors reviewed incident records for seven schools outside of New York City for the 2011-12 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawStreet Construction-Related Permits (Follow-Up)
… Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and environmentally responsible … our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and highways, over 12,000 … over sidewalks. Street opening permits are required for excavations or other work on a City street or sidewalk …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of … procedures. A May 2007 DOJ publication established best practices for state and local government website … We also found that PANYNJ’s website did not follow DOJ’s best practices toolkit and had only limited accessibility …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followDiNapoli Announces Fiscal Stress Scores
… operating on a calendar year basis (Jan. 1 – Dec. 31) for 2020 and covers all counties and towns, 44 cities, and 10 … Of the 30 total governments in a fiscal stress designation for 2020, 17 were also in some form of fiscal stress in 2019. … in order to establish a separate “environmental” score for each municipality which can be used to help describe the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOversight of the Early Intervention Program (Follow-Up)
… ). About the Program When a child has a developmental delay or disability, their early years provide a critical … intervene. Research shows that the earlier a developmental delay or disability is identified, and the sooner services … determines a child has a disability or developmental delay, the municipality is responsible for convening a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMonitoring of Construction Management (Follow-Up)
… engineering, and construction management services for buildings statewide. One component of its mission is to design and build facilities for State agencies and public authorities. To achieve that … safety, scope, and function. D&C is generally responsible for managing OGS’ construction contracts. However, contracts …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-follow