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DiNapoli Op Ed in Times Union
… what happens to the data created and collected by the AI companion devices given to seniors, officials said the vendor …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… while proposals at three other companies won significant support from shareholders, State Comptroller Thomas P. … Inc., Airbnb Inc., and DraftKings won high levels of support from outside shareholders. Corporations face legal, … associations and similar organizations that financially support candidates and political causes that may not align …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. State auditors … The state Department of Labor is falling short in enforcing New Yorks laws to protect child performers according to an …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Fire Department (Department) officials ensured financial activities were properly recorded and reported and funds were … Key Findings Department officials did not ensure financial activities were properly recorded and reported and funds were … 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-2023mTown of Dix – Supervisor’s Control of Cash (2022M-57)
… audit town dix supervisors control of cash …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Bainbridge – Financial Operations (2014M-227)
… and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 through May … Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately … authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was legally allowed. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, … written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely receive and … and verification of the accuracy of cafeteria cash receipts and bank deposits. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Opinion 93-24
… Comp No. 81-196, p 209; 17 Opns St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of … September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… of the agreements we reviewed were approved by the Board after the employee began work. Properly monitor hours worked …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… B includes our comment on the Association’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mSouthern 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-165DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… was unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New … have identified and helped limit the spread of COVID-19 at nursing homes. State auditors also found that DOH did not … are extremely troubling. The public was misled by those at the highest level of state government through distortion …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1873
… processing the 2020 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees Employees designated management … of Corrections and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 Deputy Superintendent for Security Services 3 – 007978 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative … 2013-14 budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Opinion 98-14
… budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget … TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's … note that, in our opinion, a town may not, pursuant to its home rule powers, supersede the requirements of section 141 …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201