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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … State agencies must inform OSC of any suspected andor known theft loss misuse or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli: Rural Counties Face Shortage of Health Professionals
… counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New … workforce to alleviate current shortages and plan for future demand will not only positively impact the health … centers, but it is not guaranteed that all states that apply will receive funding. Overcoming Rural Barriers to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … former GCIDA Board members had prohibited conflicts of interest. Members of the Board served conflicting roles …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. Crossroads is reimbursed for … tuition reimbursement rates. Remind Crossroads officials of the pertinent SED guidelines that relate to the … clarification as needed. Other Related Audits/Reports of Interest State Education Department: Newmeadow, Inc. – …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic report … hope this report provides the borough’s elected officials, business community and social service providers with helpful … job growth numbers, and record levels of taxable business sales. However, there are many areas which demand …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesDiNapoli: New York on Stronger Financial Footing
… able to deposit $175 million in the Rainy Day Reserve Fund for the first time since 2008, according to a report on the … to less than 2 percent while providing increased aid for schools and tax cuts. Past budget practices that had … appeared in this year’s budget. My concern continues to be for New York to achieve long-term structural budget balance. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. … issued an appearance ticket and will be arraigned in town of Bradford court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her personal …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… announced that David Cohen, former executive director of the Metropolitan Council on Jewish Poverty (Met Council), … from the taxpayer-funded nonprofit organization as part of a 20-year grand larceny and kickback scheme. Cohen … "This sentencing concludes a distressing and lengthy theft of funds meant to help New York's neediest citizens," said …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… restitution and sentenced to serve five years of probation for stealing from the fire company. Perkins, 58, previously … During the last three years that she was treasurer for the fire company, from 2016 to 2019, investigators found … amounts that had been paid to the fire company. She paid for groceries and other personal expenses with the money. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: Former Riverside Treasurer Embezzles $80K
… pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released today … State Police and Steuben County District Attorney Baker for working with my staff to hold this individual responsible for her actions.” From August 2008 through February 2013, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 90-62
… LAW, §32: An elected town superintendent of highways who is physically unable to perform the duties of his office is entitled to continue in office and receive his salary, … in office and receive the salary fixed by the town board for his office for the balance of his term of office. Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Capital Asset Management (Follow-Up)
… Objective To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the … 55 State agencies use SFS AM and are required to report their capital assets to OGS. The Bureau of Capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… rates of food insufficiency are especially high for Black and Hispanic households, at 21 and 20 percent … since September 2009. The overall increase since February is driven largely by New York City, with growth of nearly … 5.9% 7.7% 5.9% Jamestown 2,303 2.0% 3.6% 1.4% Mid-Hudson 26,261 4.0% 6.5% 3.4% Mid-Island 94,935 4.5% 6.8% 3.8% New …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Introduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … important given the ongoing and escalating prevalence of ransomware 1 attacks against local governments and … own can adequately safeguard your IT investments, a number of internal controls appropriately implemented and monitored, …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceCayuga County – County Bridge Maintenance (S9-13-4)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli … “I thank Albany County District Attorney David Soares for partnering with my office to protect the state retirement … nearly $85000 in New York state pension payments meant for her deceased father State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionFederal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… percent), Hudson in Columbia County (41.5 percent) and Newburgh (38.8 percent) in Orange County. Towns and villages …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-forms