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Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The … is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … The Board has not established written financial policies and procedures to safeguard assets, which allowed the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… of political spending. The agreements were reached with casino operator Caesars Entertainment Inc., delivery service …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Op Ed in Times Union
… social isolation, and the Department of Motor Vehicles is using facial recognition technology to deter identity … technological advances come with profound ethical, legal and societal questions that have to be addressed. If … serious vulnerabilities. For example, when we asked what happens to the data created and collected by the AI …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli Releases Report on Nonprofit Industry
… are shrinking,” DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they … Mohawk Valley (-12.3%), Western New York (-10.3%), and the Capital Region (-9.5%). State Contract and Payment Delays …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … totaled $80,788. Key Findings Village officials did not periodically compare the amount of water produced with … of the extent of unaccounted-for water. Village officials have not estimated what part of the unaccounted-for water was …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201DiNapoli: Audit Recommends Better Protections for Child Performers
… is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New … earnings in a trust. "New York needs to do more to protect child actors, dancers, musicians and models," DiNapoli said. … to protect the safety, health and financial rights of child performers. The state Department of Labor should hold …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 93-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … unreported). We note, however, that "competitive sporting events in which volunteer firefighters are competitors" are … that the Legislature does not intend competitive sporting events to be a form of physical fitness training which may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and … which subsequently lowered tax rates for town residents living outside of the village. East Islip Public Library – … period for 27 purchases totaling $77,044. West Niles Fire Company – Financial Activities (Cayuga County) The board has …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… The state Department of Health (DOH) was unprepared to respond to infectious disease outbreaks at nursing homes, even before … funding for public health over the last decade forced DOH to operate without critical information systems and staff … The state Department of Health DOH was unprepared to respond to infectious disease outbreaks at nursing homes …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyOpinion 98-14
… major categories as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, … represents a fundamental limitation on home rule powers ( Albany Area Builders , supra ). Where the State Legislature … Village, Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Key Findings The Board and District officials did not adopt and implement procedures governing the operations … of ECA funds, as required. The central treasurer did not have supporting documentation for 30 receipts totaling … sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… a CC contract intended to be used by other agencies for employee health services. The Awarding Agency creates the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: … Life cycle costs may include, but shall not be limited to, costs or savings associated with construction, energy … The purpose of this section is to provide guidance to state agencies on the procurement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases Audits
… audit, issued in January 2021, determined that for certain organizations that participate in NYSHIP, their employees may … more cost-effective options, because Civil Service, citing Health Insurance Portability and Accountability Act (HIPAA) … out HIPAA exceptions that would allow it. Department of Health (Medicaid Program): Accuracy of Medicaid Eligibility …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases School Audits
… audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside … This trend is projected to continue through 2016-17. Erie 1 Board of Cooperative Educational Services – Special Aid … realized in its special education summer school and adult education programs. However, BOCES officials did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsHomeless Services Housing Needs Assessment (Follow-Up)
… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the need for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-follow