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Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… to victims who could not be located. As of August 2012, the Department held over $16,000 in undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsNewark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting … from all improper investments and place all Library moneys in time deposits, certificates of deposit, or other …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54DiNapoli Releases Bond Calendar for First Quarter
… upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsSchuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli Releases Bond Calendar for Second Quarter
… the Office of the State Comptroller is not intended as an endorsement of the proposed issuances it contains, many of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarterXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… provides a reasonable benefit throughout that period. The individual asset is of significant value (the State will use … apply to the total capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed $40,000 to be capitalized. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureState Comptroller DiNapoli Releases Municipal Audits
… resulted in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors … could consider taking additional steps to increase physical accessibility at selected town facilities. Town of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Second Quarter
… major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … of 2026, and $7.43 billion during second quarter of 2025. The prospective second quarter calendar includes … required by law. The collection and release of this information by the Office of the State Comptroller is not …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … four officers, is located in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction treatment centers and OASAS-certified providers …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… and three co-conspirators systematically double-billed insurers, charged for services never rendered, created shell companies and falsified records to hide their crimes. Spina … betrayed his professional obligations and bilked insurance companies and Medicare out of millions of dollars. Thanks to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudComptroller DiNapoli Releases Municipal Audits
… that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations (2019M-102) Key duties over water and sewer operations such as billing, collecting, entry … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The Mitchell-Lama Housing program was … and Regulations, program developments must open a bank account to deposit all rent receipts and other miscellaneous operating income and use this account to disperse all expenses for operations. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Agency Overtime Pay Hits $787 Million
… manage costs while providing taxpayers with critical services.” Meanwhile, the average number of state employees (excluding the State University of New York and the City University of New York) decreased slightly in … to a minimum consistent with operational needs by proper scheduling and other arrangements. Three agencies that manage …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionSouthside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s … NHA to be responsible for the administration, operation and performance of the School in accordance with the School’s … with NHA, to ensure the fee is reasonable and in the best interest of the School. Periodically request a breakdown …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Comptroller DiNapoli Releases Municipal Audits
… infrastructure. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… protection services, is governed by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. … disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… overtime payments reviewed. Officials also did not always pay wages at board-approved rates, resulting in a $13,650 … people attended the event. Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not … a contractor were billed to the customers or identify and bill all new water customers and ensure all water rates were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Mayor of the City of Lockport and two Commissioners are tenant representatives elected by tenants of the Authority). … of the proceedings, including amendments to the personnel policy. Key Recommendations Ensure that the Executive …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329