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Kids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfBuffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfOpinion 92-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … [d][3], 23[2][e]; see also 1985 Opns St Comp No. 85-21, p 27, discussing whether a local law increasing the term …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli Report Looks at Foreclosure Impact on Local Governments
… foreclosure challenge is squeezing municipal budgets when property values decrease, tax bases shrink and crime … number of vacant abandoned properties, which have come to be known as “zombie homes.” In these cases, municipalities … demolition. Communities on Long Island and the Hudson Valley saw the biggest hit to their tax bases in the wake of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsDiNapoli: Small Businesses Generate $950 Billion in New York
… in New York, about 2 percentage points better than the national average. Four sectors dominate New York’s … employees made up more than three-quarters of all firms. Investment in Small Business DiNapoli’s office invests in New … the $200 million New York Credit Small Business Investment Company Fund to provide credit financing to eligible …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… complete records, including an inventory of businesses and consumer complaints. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6DiNapoli Releases February State Cash Report
… General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental … as well as funds from the federal government. The report is now accessible in Excel and Adobe formats. For access to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportPublic Safety – 2022 Financial Condition Report
… Services (DCJS) as indicators of 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 … and the reported increase in violent crimes in 2021, Total Index Crimes are still 109,006 (or 24.1 percent) lower than …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced today that, John Aber, 49, of … an official to steal public money," said District Attorney David M. Hoovler. "The City of Newburgh Comptroller was … Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced today that John Aber 49 of Staten …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerTown of Danby – Audit Follow-Up (2022M-8-F)
… recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined … Town Board (Board) did not perform an annual audit of the Clerk’s records. The audit included 10 recommendations to help Town officials monitor and improve the Clerk’s office operations. Background The Town is located in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Bergen – Town Supervisor (2024M-30)
… as required by the Town’s policy. Therefore, the Accountant recorded financial transactions without oversight. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30DiNapoli Expands Anti-Corruption Initiative
… prison time for former Charlton Fire District treasurer Virginia DeCapria, who embezzled public money to pay for …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. … plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … potential for devastating consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… on its CFR for two rate-based preschool special education programs (Programs) it operated. Key Findings For the fiscal year ended … in ineligible costs that CSC reported on its CFR for the Programs. The ineligible costs included: $121,255 in employee …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… mandated curfew checks, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The … a minimum of six face-to-face supervision contacts per month, which includes two home visits and two curfew checks. … strategies to improve regional offices’ compliance rates; Monitor compliance rates among the regional offices …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offenders