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Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsTown of Prattsville – Justice Court (2012M-243)
… over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of … intact within 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Justice Court Fund: Advisories
… and Fee Increase VTL §1809 (1) New Surcharge VTL §1809-e January [pdf] - 2008 Legislative Update and Reporting to the … - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative Update and Reporting to the Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesOversight of Critical Foster Care Program Requirements (Follow-Up)
… 2015-S-79 ). About the Program The Office of Children and Family Services (OCFS) regulates and supervises child welfare … audit examined whether OCFS has effective controls in place to ensure that foster homes meet required criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followTown of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Cyber Incident Response Team (Follow-Up)
… governments, and public authorities in New York. CIRT is part of the Division’s Office of Counter Terrorism and … six members of the National Guard. The Division’s mission is to provide leadership, coordination, and support for … 12, 2021 and covered the period January 1, 2018 to March 26, 2021, was to determine whether CIRT was achieving its …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followParking Structures (2017-MS-3)
… [read complete report - pdf] We also released six letter reports to the … qualified engineers conduct regular inspections on the structural condition of their local government’s parking … parking structures not having inspections conducted by structural engineers within the last 10 years. Buffalo, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Dual Employment
… Purpose To determine whether Office for People With Developmental … 2009 through March 9, 2012. Background OPWDD's mission is to help people with developmental disabilities live richer … and supporting people in ways that allow access to needed supports and services. As of October 2012, OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … mission is to promote the mental health and well-being of all New Yorkers, focusing on providing hope and recovery … about 15,300 individuals throughout the State, some of whom are also employed by other government agencies. OMH …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Management of Invasive Species (Follow-Up)
… Department. Invasive species are generally classified as aquatic invasive species (AIS) or terrestrial invasive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… The unemployment rate for mothers in New York City has improved but it remains higher than it was prior to the pandemic, according to a report released today by New … P. DiNapoli. The report also found that 5.7% of city moms in the workforce were unemployed in 2022 compared to 3.4% …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsState Comptroller DiNapoli Releases Municipal Audits
… as required. The board did not audit the town’s books and records, as required. Town of Bainbridge – Justice Court … also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s network … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … payments. Officials also paid five employees $55,407 in overtime payments that could have been avoided or reduced. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable … on the investigation. “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own … Department of Health: Medicaid Program: Oversight of Social Adult Day Care Programs. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Fishers Fire District – Financial Condition (2021M-128)
… and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the impression the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… whether the Board of Directors (Board) ensured that cash disbursements were properly approved, accurately … purposes. Key Findings The Board did not ensure that cash disbursements were properly approved, accurately … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash