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Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollFishers Fire District – Financial Condition (2021M-128)
… corrective action. Appendix B includes our comment on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… funding sources dry up at the end of fiscal year (FY) 2025. If revenues do not trend better than projected, the city may be forced to cut services or find new revenue sources or … in emergency federal funding between fiscal years 2021 and 2025, including $6.96 billion in education-related emergency …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapState Comptroller DiNapoli Releases School Audits
… the purchase, approving the invoice and signing checks for payment. Sullivan West Central School District – Lead Testing …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsParking Structures (2017-MS-3)
… on the structural condition of their local government’s parking garages. New York State Property Maintenance Code requires that all …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… the fire district; and the water and lighting districts that resulted from unrealistic budget estimates. The Board … a reasonable amount of fund balance that should be maintained in order to meet the Town’s needs. Develop a … internal controls to ensure that tax money collected is recorded and deposited in an accurate and timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… profile of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue … in New York City,” DiNapoli said. “Unemployment rates have dropped and local industry is growing, particularly … City. State and local efforts to spur economic development have centered largely on bolstering existing strong …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand larceny … superintendent did not agree, in writing, to expenditures for highway repair and improvement as required. As a result, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsOffice for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95IX.7.E Disaster Assistance – IX. Federal Grants
… automatic reclassification. DOB will also establish the funds distribution rules for the project. SFS will complete … activity. Agencies will complete a COA Change Request Form (tab Proj_Act) and submit it with the new HelpDesk … grant project (federal fund) to enable reimbursement to NYS. Agencies will continue to use the event project with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… and other personal bills before her thefts were revealed by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. … DiNapoli said. "Also disturbing is the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDual Employment
… a second job. Second jobs may not interfere with the employee's job responsibilities nor represent a conflict of … of New York and New Jersey: Management and Control of Employee Overtime Costs (2009-S-87) … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDual Employment
… with the employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and … for time potentially not worked. Several cases showed a pattern of routine, improper activity such as claiming to … or City agencies are working their required hours at each jo …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Services (DSS), is the oversight authority responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless shelters. DHS contracts …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followManagement of Invasive Species (Follow-Up)
… audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the … in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201