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Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewDiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped dramatically … 2011 to 1,248 individuals in 2016 in New York, a decrease of 78.4 percent during the time frame, according to U.S. Department of Housing and Urban Development (HUD) data. By comparison, … The number of homeless veterans in New York has dropped dramatically …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to retain nearly $250,000 … manage the Durand Eastman, Genesee Valley and Churchville golf courses and to remit revenues to the county based on … more than $246,000 that should have been spent on the golf courses. For example, Tindale’s capital expenditures …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersCapital Asset Management (Follow-Up)
… of 1981 (Law), the State is responsible for establishing and maintaining custody of a comprehensive capital asset … Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single … reports. In addition, the Bureau of State Asset and Land Management assists in managing land capital assets by …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followDiNapoli Announces New $7 Million Investment in Northern Ireland
… in Northern Ireland’s dynamic economy that will provide a solid return for the New York State Common Retirement Fund,” DiNapoli … for all communities. We’re proud to be able to play a part in Northern Ireland’s economic resurgence. This …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … Background The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a seven-member Board and its 2014 budgeted …
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)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … receipts to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Comptroller DiNapoli Releases Audits
… a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… with the investigation. This case is being prosecuted by Gary T. Fishman, Chief of the Criminal Enforcement and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today outlined the Fund’s stewardship priorities … State Comptroller DiNapoli trustee of the New York State Common Retirement Fund outlined the Funds stewardship priorities for 2024 …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesNewark School District Public Library – Board Oversight (2014M-54)
… Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed Library moneys (totaling nearly … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Opinion 97-6
… Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers … 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Implementation of Train Service to Grand Central Madison
… Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that … MTA’s East Side Access (ESA) project connected Queens with Grand Central Terminal in Manhattan at a cost of … customers and ease overcrowding at Penn Station. The MTA Grand Central Madison Concourse Operating Company is …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… 43 constructions sites in all five boroughs, of which 18 had active work in progress at the time. They found 77 safety issues at 16 of the 18, including no site safety manager, missing or incomplete … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyJustice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo Monitoring Program (Vehicle and … Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesOversight of Critical Foster Care Program Requirements (Follow-Up)
… of foster children, and to determine whether casework contacts occur as required for these children. At each of the … records lacked evidence that caseworkers made required contacts with foster children, foster parents, and parents. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followCity of Glens Falls – Financial Condition (2013M-150)
… The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The City is governed … by the City Council which comprises an elected Mayor and six elected councilpersons - five representing each of the City wards, and one councilman-at-large. The City’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150