Search
Oversight of Persons Convicted of Driving While Intoxicated
… July 2015, we selected a judgmental sample of 27 reports (detailing 55 alerts) to determine if the alerts met one of … offenders with violations to their designated alcohol treatment and safe driver programs, as such program referrals … applicable district attorney, and the offender’s alcohol treatment provider and safe driver program, as required. …
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
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 91-59
… to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of Hicksville may … to family members of deceased volunteer firefighters, and to fund retirement benefits to indigent or disabled …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Comptroller DiNapoli Releases Municipal Audits
… audited financial statements were overstated. Village of South Floral Park – Budgeting and Financial Oversight (Nassau …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-602
… Request AC-1767 (Rev.07/17) form is available on the State Payroll Services Forms Page . The new form requires agencies … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1649
… Purpose To notify agencies of changes being made to the checks they receive as a result of the Reversal … To notify agencies of changes being made to the checks they receive as a result of the Reversal AC230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the condition of the … recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… on how the $15 billion hole in its 2020-2024 capital program will impact services. The presentation of the July … identified. The MTA should make these revisions before it releases its 2025-2029 capital plan because they may affect … debt and the deferral of capital projects will affect its operating budget by increasing debt service and maintenance …
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)
… ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( 2010-N-1 ) …
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)
… Purpose To determine the extent of implementation of the five … Claims (Report 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid … identified $933,399 in duplicate payments that were made to providers for the same services under both the old and the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followVillage of Addison – Payroll (2024M-12)
… failed to adhere to the established policy and collective bargaining agreement (CBA) regarding employees’ …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… operating surpluses. When adding back unused appropriated fund balance, the District’s unrestricted fund balance exceeded the statutory limit each year. Two of the District’s six general fund reserves are overfunded or potentially unnecessary. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and