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Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July … fiscal year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and … the Board did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Ridge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as … never audited. The audit included three recommendations to help the Board improve its oversight of the District’s … provides fire protection and emergency rescue services to approximately 35,000 residents over 15 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, … implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in … Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… procedures. However, it did not set clear and specific goals when approving projects. The audit included one … standard project procedures and determine whether project goals are meeting the intended purpose. Background THLDC is a … every effort to expand upon and outline the completion goals in greater specificity in the Corporation’s Authorizing …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… over the Treasurer's Office and accountability over the water operations for the period January 1, 2011 to July 31, … Treasurer's Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the … In 2011, the City reported that 719 million gallons of water was treated and 331 million gallons was delivered or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases Municipal & School Audits
… control account balances to the total of the individual customer account balances. The treasurer also did not provide …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District officials did not seek competition for the services of 16 of 20 professional service providers … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) progress, as of … The purpose of our review was to assess the Eaton No 1 Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fState Agencies Bulletin No. 2019
… inform agencies of OSC’s automatic processing of the April 2022 PEF Salary Increase and provide instructions for … 150 of the Laws of 2021, which implemented the 2019-2023 Agreement between the State of New York and PEF, … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2022 Payment Effective Date Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… P. DiNapoli and the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing $23,000 from the … Steven G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores our … P DiNapoli and the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… are the first line of defense against public corruption. My office routinely advises local governments to follow the … the town’s American Express card for vacations and other family expenses. Knapp and two of his family members had credit cards that were directly billed to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 89-14
… St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 Opns St Comp No. 74-1107, unreported). Further, it is …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… before Orange County Court Judge Craig Stephen Brown, to Grand Larceny in the Third Degree and Tampering with … She also admitted making false entries in Town records to conceal the thefts. An investigation by the New York State … of $21,000, including by stealing funds that the Town was to receive from the rental of rooms for events at the Town of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseState Agencies Bulletin No. 2166
… in NYSPO. Background: Maintaining up-to-date addresses for employees enables New York State to provide high quality … used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and … It is essential that PayServ contains correct and current address information for all NYS employees. In an effort to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … appointed Heather Hitchens to the position of Executive Director of the Council. Ms. Hitchens' appointment took … with former New York State Council on the Arts Executive Director Heather Hitchens f …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOversight of Homeless Shelters
… guidance, and support to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of Shelter Services, the Office seeks to meet critical transitional … could allow anyone – including children – access to the roof. Key Recommendations Take necessary actions to complete …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersQuality of Internal Control Certification
… professional education requirements are met by the Director and staff of the Internal Affairs unit, which is … for examples demonstrating the Superintendent's consistent communications to staff in support of internal controls. The …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certification