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Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were approximately … operations and is currently awaiting dissolution from the State Attorney General’s Office. Key Findings The Board did not ensure that all disbursements represented proper Department expenses, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… District Court for sending phony prescription records for reimbursement to Medicaid and the New York State Health …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamPipeline Safety Oversight (Follow-Up)
… gather, and distribute gas and other hazardous liquids (crude oil, refined petroleum products, and other highly …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followUse of Vendor-Supported Technology (Follow-Up)
… mission, NFTA owns IT resources, including approximately 546 desktops/workstations and 250 servers that support 30 …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Executive Order 95 (Open Data)
… covered the period between February 1, 2013 and October 16, 2019. About the Program State government entities possess …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
… controls over select State University of New York Upstate Medical University (Upstate) system applications are … 8, 2019. About the Program Upstate, the only academic medical center in Central New York, consists of four … controls over select State University of New York Upstate Medical University Upstate system applications are effective …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. … School officials had no expectation of any outflow of cash for such expenses. The Board is not monitoring the annual … as required by School by-laws. The School also paid for Board member expenditures that were not authorized by the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2NYS Common Retirement Fund Reports Third Quarter Results
… half gains erased during the market’s steep drop at the tail end of 2018," DiNapoli said. "Fortunately, the market …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… must comply with the DHS Human Service Providers Fiscal Manual (Fiscal Manual), the New York City Health and Human Services Cost Policies and Procedures Manual (Cost Manual), and the Tillary contract. The objective …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Trust Fund Corporation (HTFC), which is responsible for community development through the construction, … HTFC, the Office of Community Renewal (OCR) is responsible for administering the Residential Emergency Services to Offer … of the RESTORE program requirements, are responsible for administering the program locally. LPAs’ applications are …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… New York City Health + Hospitals (H+H) spent $168 million more than projected on temporary … nurses,” DiNapoli said. “The number of full-time nurses at H+H now exceeds pre-pandemic levels, but temporary staff … still elevated. Further hiring and training are needed for H+H to achieve its fiscal targets and provide quality health …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsDiNapoli: State Pension Fund Value $206.9 Billion
… the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The … strategy performed well, with private equity and real estate delivering returns of 18.70 percent and 9.01 percent, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressOversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our … initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law … treatment. The audit covered the period April 2019 through September 2023. The audit resulted in areas we identified for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manual