Search
State Comptroller DiNapoli Releases Municipal & School Audits
… use a competitive process to procure goods and services in accordance with state law, the district’s procurement … and taxpayers lack assurance that procurements were made in a manner that promoted competition, transparent, free from … generally recorded and reported collections accurately and in a timely manner for the period reviewed, the former clerk …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2413
… 200(3) of the State Finance Law which states: 3. (a) In any case where a state employee has, as a result of an … the state, received salary or other compensation payments in excess of that to which he or she was entitled, the state will not attempt to recover such overpayment, except in those cases described in paragraph (b) of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … instructions and training to help respond appropriately in an emergency. Responsibilities for the emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Opinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Comptroller DiNapoli Releases State Audits
… to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid made $66,402 in improper payments to a dentist. In a follow-up report, auditors determined DOH has made …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Value $192 Billion
… earned an estimated 11.42 percent return on investments in the state fiscal year that ended on March 31, 2017. The … “Strong returns over the fiscal year, particularly in the fourth quarter, were driven by rising public equity … manage one of best funded, best performing pension plans in the nation and that’s great news for the more than one …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… Auditors found AAR and the carriers were generally in compliance with federal motor carrier standards, but noted … and taxis that was expanding and was not being tracked. In a follow-up, auditors found transit officials made some progress in correcting the problems identified in the first audit. …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… of the Bronx, is charged with illegally cashing 20 checks in Brooklyn for nearly $8,000 issued by the New York State … District Attorney Gonzalez for his continued partnership in safeguarding the New York State and Local Retirement … her alleged actions.” Dixon was charged with grand larceny in the third and fourth degree; scheme to defraud in the …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. PFLL provides preschool … June 30, 2015, PFLL reported approximately $2.3 million in reimbursable costs on its CFRs for one rate-based … fiscal years ended June 30, 2015, we identified $66,597 in ineligible costs that PFLL reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special education services … expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, … the Mill Neck School claimed approximately $16.7 million in reimbursable expenses. Key Findings We identified $282,169 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … December 31, 2013, Arc Orange reported over $5.5 million in reimbursable costs on its CFR for four rate-based …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The Department’s … with the AAP. We examined approximately $1.5 million in select payments made during the period February 16, 2006 … to determine if these payments were for expenses incurred in accordance with the work plans and were free of fraud, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2017. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Comptroller DiNapoli Releases Municipal Audits
… have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit … to theft of government money and agreed to pay $39,182.92 in restitution. The matter was referred to the Erie County …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a … guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140