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Hammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Comptroller DiNapoli Releases Audits
… Central School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage … and administrative costs were equitably allocated among property owners and did not establish adequate intermunicipal … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… provides various services to its residents, including street maintenance, snow removal, street lighting and general government support. These …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-59
… member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, … benevolent association has been created by special act of the State Legislature and is authorized to receive … Comp No. 89-11, p 23; 1983 Opns St Comp No. 83-120, p 151; 1981 Opns St Comp No. 81-328, p 357). The Volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
overall crime trends Index Crimes leveled off in 2021 following the first increase in eight years in 2020 Total Index Crimes dropped by 504 reported incidents less than 1 percent to 343357 in 2021
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may … to ensure that they have not been drinking while driving (rolling test). The IID vendor is to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… than 13 months after being cited; and A half-empty vodka bottle in a medical room and marijuana paraphernalia in an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire … pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8500 in fire company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact … until the capital funding issue is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planAdministration of the Article 8-A Loan Program (Follow-Up)
… Article 8-A Loan Program (Program) were being used only for qualified projects and their intended purpose and whether … HPD which could result in less Program monies available for other Program-eligible building owners. Key Finding HPD …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… of General Services’ (OGS) administration of contracts for subscription services that provided books, journals, … and found EBSCO was billing in excess of the $35 limit for individual Titles, and did not provide sufficient data to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followTravel Plaza Revenues and Capital Improvements (Follow-Up)
… adequately ensured that fuel and food concessionaires at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount of rent due under … of Interest New York State Thruway Authority: Gas Prices at Thruway Travel Plazas (2008-S-159) New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followFuel and Services
… prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. … the reasonableness of prices paid for the procurement of services from the ten vendors in our examination, (ii) the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOversight of the STEM Incentive Program (Follow-Up)
… issues that could affect many aspects of the Program. For example, HESC did not always ensure applicants met … We also determined that HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as reviewing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3