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Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Parking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … Background Municipalities face substantial challenges in properly maintaining parking structures to be safe and … parking garages. New York State Property Maintenance Code requires that all elevators be maintained to safely …
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)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background The Town of Sullivan is … established reserves. We found significant weaknesses with how the Clerk handled the $17.1 million of tax and penalty …
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
… Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … employers in 2014 included a mix of hospitals and other health care providers, big box and major grocery retailers … Marist College, Vassar Brothers Medical Center and Home Depot and ShopRite. Government, including schools, is also a …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and … and was barred from seeking public office again. Town of Throop – Highway Department The board and superintendent did … metal sales or account for sales totaling $1,277. Town of Throop – Procurement The board did not always ensure that …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsOffice for People With Developmental Disabilities Fuel Card
… Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities … the period July 2014 through March 2018. The objective of our examination was to determine whether the WEX card … completeness and accuracy on a regular basis. At the time of a fuel purchase, drivers are required to (i) enter their …
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)
… Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … and disbursements duties without oversight. The Board and Mayor did not ensure that the necessary supporting …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349IX.7.E Disaster Assistance – IX. Federal Grants
… process will be used each time there is a disaster event. This process requires the participation of staff in the … project in the first instance. In this case, they can code transactions to track the disaster activity and later … DOB Examiner. Guide to Financial Operations REV. 07/30/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… clubs did not maintain supporting documentation for 39 cash receipts totaling $168,491. For five collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… 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 … their oversight to prevent similar abuses." Hilchey, 31, of Batavia, was also sentenced to three years probation …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDual Employment
… by other government agencies. OPWDD requires its full-time employees to get approval before accepting a second job. Second jobs may not interfere with the employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDual Employment
… as $130,000. Since some of these employees held second jobs for many years, it is possible that costs associated … (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee Overtime Costs …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Controls Over Capital … services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless … shelters. DHS contracts with public and private entities in its mission to: prevent homelessness when possible; …
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)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… has cost county taxpayers a bundle and left the courses in poor repair,”DiNapoli said. “Had county officials properly … the courses’sub-par conditions sooner.” Beginning in 1997, Monroe County contracted with Tindale to operate, … clubhouse project at one course, and to make $100,000 in other capital improvements annually. In June and July …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersDiNapoli Announces New $7 Million Investment in Northern Ireland
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital … by Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based SMEs to accelerate growth. “We’re …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped dramatically over the past … today by State Comptroller Thomas P. DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in … funding uncertainty for programs that assist homeless veterans, some programs may be in jeopardy and lose their …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransCapital Asset Management (Follow-Up)
… To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial … in capital assets, totaling $120.6 billion as of March 31, 2025, with OGS’ reporting obligation at $20 billion. … To assess the extent of implementation as of September 2025 of the seven recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followHughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362