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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… Four components at the Senior Center, such as ramps with a barrier to prevent wheelchair castors and crutch tips from … restroom towel dispensers mounted at an accessible height. Two components at the Animal Shelter, including at least one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … and interior doors with accessible hardware that does not require grasping or twisting. 20 components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … secretary, and the President did not appoint members to the auditing committee to assist with financial oversight and help mitigate the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… been slow to reach New York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability Assistance (OTDA) in implementing … Thomas P. DiNapoli. The state’s initial rollout of the program resulted in only a small portion of the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 88-31
… fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of … (see NY Legis Ann., 1986, p 128). Section 99-m does not define the word "case", but CPL, §1.20(16) defines a … 220.10, 220.20, 340.20). Should the accused plead not guilty to the charges in the accusatory instrument and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli Report Identifies Trends in Causes of Subway Delays
… performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays … ran more trains in 2024 than it did that year. So far, 2025 has seen improvement. Through June, as ridership … delays in 2024, and rose again by 11% in the first half of 2025 compared to the first half of last year. Delays caused …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the … Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followDiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified … constituted 60 percent of all organic sales across the country. In New York, sales of organic crops were $52.7 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkGeneric PINs
The objective of our examination was to determine whether DECs use of fuel cards complied with the Office of General Services OGS Fuel Card Services Contrac
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Reporting and Utilization of Bias Incident Data (Follow-Up)
… September 25, 2014, examined whether the New York City Police Department (NYPD) is accurately collecting, recording, … implemented, two were partially implemented, and one was not implemented. Key Recommendation Officials are given 30 … Other Related Audit/Report of Interest New York City Police Department: Reporting and Utilization of Bias Incident …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followCompliance With the Clery Act (Follow-Up)
… to help the public make informed decisions when choosing a college for educational or employment purposes. Our initial … could affect the public's ability to accurately assess college safety and security and make valid comparisons among …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followVendor File Advisory No. 2
… to make financial decisions for the vendor. Vendor Email Address: This must be a valid email address, including the @ sign. Capturing a valid email …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… of the recommendation in our initial audit report, New York City School-Based Health Centers: Security and Controls … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… listed. We observed inconsistencies in the methods used by HPD staff to place applicants on development waiting … notations and found they were unsupported and/or disputed by applicants. Further, HPD did not adequately monitor …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followOrdinary Death Benefit – State Police Plan
… times your last year’s earnings rounded up to the next highest multiple of $1,000, as limited by Section 130 of the …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefit