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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Pipeline Safety Oversight (Follow-Up)
… individual Operators which DPS staff rely on during field audits. In addition, DPS had not set up a process to identify …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… Island pharmacist admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits … Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to grand larceny in the second degree in Nassau County … for sending phony prescription records for reimbursement to Medicaid and the New York State Health Insurance Program …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamCity of Olean – Budget Review (B1-16-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2John A. Coleman School – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… and the Association, there should be no reason for cash transfers to occur between these two organizations. The … with the amounts recorded by the Treasurer or compare cash balances on bank statements with the cash balances reported by the Treasurer on the annual …
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)
… all professional service providers and School officials should adhere to the Board-authorized agreements … Roosevelt …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two … Program Niagara Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible … 1,500 employees, including an information technology (IT) department that operates out of its main office. To help …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 (EO … entities possess large amounts of valuable information on subjects such as health, business, public safety, parks …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little … reserves with balances totaling $2.9 million (48 percent of total reserves) are overfunded and potentially … unrestricted fund balance ranged between 16 to 18 percent of the ensuing year’s appropriations. As a result, the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli: State Pension Fund Value $206.9 Billion
… “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the fiscal …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… and code violations that pose a threat to their health and safety or that affect the livability of their …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… are still elevated. Further hiring and training are needed for H+H to achieve its fiscal targets and provide quality … increased permanent nurse hiring, it will take some time for H+H to train newly hired nurses, and temporary staff … persist and add pressure on the H+H system to compete for staff. Nationally, nursing school enrollment is not …
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
… Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior … Monitoring System for the school year SY ending June 30 2024 up from 16 districts in fiscal stress the prior year …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Kent Fire District No. 1 - Financial Operations (2019M-37)
… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… of need. DiNapoli’s report notes that in 2021, rent rose in all five boroughs, with Manhattan having the largest …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-start