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Town 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)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … four-member Board of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted … expenses, resulting in payment of personal bills belonging to the Fire Chief and a former Board member using Department …
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
… in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, 63, the former owner of Davis Ethical … Madeline Singas said. “Working with our partners in State Comptroller Thomas DiNapoli’s office and the State Department …
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 volatile, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) … special education itinerant teacher (SEIT), preschool, and school-age special class services to disabled children. During the 2010-11 school year, Coleman had an enrollment of 491 students. The …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two … (IT) department that operates out of its main office. To help carry out its mission, NFTA owns IT resources, … As a public benefit corporation, NFTA must adhere to the New York State Information Technology Security Policy …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public … data items on Open Data. The Department serves as the official compiler of State agency rules and regulations and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
To determine whether access controls over select State University of New York Upstate Medical University Upstate system applications are effective to prevent
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt … Le Roy, Genesee County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled … that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking account. In …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement policy to require that competition is sought when procuring goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine … (ICL), a New York City-based not-for-profit organization, to provide temporary housing, case management, housing … Shelter (Tillary) for the period from December 2013 to December 2021. The original contract for $15.2 million was …
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)
… Elderly (RESTORE) program, which assists senior citizen homeowners with the cost of addressing emergencies and code … within the prescribed time frames to better support senior homeowners in need of assistance. For example, the audit …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: State Pension Fund Value $206.9 Billion
… strength and stability of our state’s pension fund is good news for the more than one million individuals in the state … pending audited data available later this year ** Treasury Inflation-Protected Securities About the New York …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… 1,660 new nurses in city fiscal year (CFY) 2024, according to a new report released today by New York State Comptroller Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, … has taken important and meaningful steps recently to recruit and retain more nurses,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsDiNapoli: 22 School Districts Designated in Fiscal Stress
… the highest category – New Suffolk Common School District (CSD) in Suffolk County and Mount Vernon School District (SD) … of these districts designated in SY 2023-24 (New Suffolk CSD, Harrisville CSD, and Mount Vernon SD). Four school districts (East Ramapo …
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, … To determine the extent of implementation as of September 2025 of the six recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followState Agencies Bulletin No. 1963
… State Agencies Bulletin No 1963 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … eligible households, ERAP covered up to 12 months of back rent, utility bills and some future rent payments. It also prohibited evictions for up to a year …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startAudit Faults Justice Center Records, Raises Questions on Accountability
… also found numerous inaccuracies in the database tracking allegations of wrongdoing, including multiple and different … permitted review of closed cases for abuse and neglect allegations in which charges had been substantiated. These … auditors were unable to reach a conclusion about whether allegations of abuse and neglect against vulnerable …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountability