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NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… and implement sustainable business practices, including PRI, CDP's Carbon Action, the Climate Action 100+ and CERES, …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
Caledonia Fire Department Internal Controls Over Financial Operations 2013M356
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… deposits, other withdrawals or credits, and a current balance. Perform bank reconciliations of all bank accounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Town of Bangor – Board Oversight (2012M-193)
… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background … a Dog Control Officer. The Town’s budgeted appropriations for the 2012 fiscal year are approximately $981,500, funded … both Officers approval to open and maintain bank accounts for cash collections and disbursements for their respective …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193DiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… costs in the NYC metro area have grown most steeply for energy, transportation, recreation and food. While some …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsTown of Phelps – Financial Management (2015M-70)
… adequate policies and procedures or financial plans to govern budgeting practices. Although the District has four … Establish written policies and procedures to govern the budgeting process. Develop formal plans for …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… created tremendous uncertainty,” DiNapoli said. “At its foundation, the city’s recovery will depend on its ability to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesFire Safety (2015-MS-1)
… to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie … from five municipalities (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review … drills. Five municipalities (Lindenhurst, Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Government-Wide Financial Data – 2023 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… member with the conflict of interest, he approved the claim because two board members refused to approve the claim due to their concerns with his prohibited conflict of interest. The town supervisor stated he approved the claim because the repair work was …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Scottsville - Financial Management (2018M-75)
… thorough and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Responsibility for IT Internal Controls – Information Technology Governance
… you will note after reviewing the IT Governance Security Self-Assessment appended to this publication, a background in IT … or reports) that can corroborate the answers to the self-assessment questions and help you better understand the …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsComptroller DiNapoli Releases State Audits
… and pass 100 percent of the value of the agreements on to the prescription drug program run by the Department of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… underinvestment in public health over the past decade may have limited DOH’s ability to prepare and respond in the most … control for facilities prior to the pandemic, it could have helped facilities be better prepared. Auditors also … done to address problems that still exist to this day. We have to learn from past mistakes, or we risk repeating them.” …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… Ongoing staff shortages in juvenile justice centers around New York state are … York State Comptroller Thomas P. DiNapoli . The population in secure juvenile justice facilities has grown, straining … rise. “This audit found some very troubling problems in our state’s juvenile justice centers,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… the Company’s Board did not develop financial procedures for collections and disbursements, periodically monitor the … four-member Board. The Board is responsible for managing and overseeing the Company’s financial … and enforcing the bylaws. The Treasurer is responsible for maintaining custody of financial assets, disbursing, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Bombay – Justice Court Operations (2015M-208)
… establish policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … Establish written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208