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Pleasantville Union Free School District – Financial Condition (2015M-311)
… regarding the future purpose, use and replenishment of funds, when appropriate. … Pleasantville Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Corning City School District – Procurement (2016M-222)
… 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and … that are under bidding thresholds. … Corning City School District Procurement 2016M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Port Jervis City School District – Financial Condition (2016M-319)
… or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also found no …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … and procedures to track PILOT amounts billed and received. IDA officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Owasco – Highway Department (2020M-128)
… and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… “I commend the State Education Department for acting on my audit and strengthening its efforts to enforce the Dignity …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… in New York with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a … the enacted state budget leaves greater uncertainty for school districts, health care providers and local governments … requirements to provide more frequent and more detailed public updates on fiscal developments, including monthly …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesTown of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated … and disable those that are unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district resources. The governing board is also …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleFranklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Financial … costs totaling $89,667. Additionally, the department of public works director and deputy director did not approve … by the village’s employee handbook. Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County) …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… and emergency situations in New York City’s schools need to be more strictly enforced by New York City’s Department of … align and comply with the state regulations and guidance; Work with SED to develop a process to submit school safety … outside documentation into the district plans, including how drills are tested with local and county emergency …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli Report Identifies Trends in Causes of Subway Delays
… far fewer straphangers during the pandemic and reduced overnight service, subways on-time performance (OTP) reached as high as 85% in 2021. As ridership and overnight service came back, delays have risen again. Last … 2020, partly as a result of reduced subway service due to overnight cleaning and ridership being decimated by the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… case." “Personally, I’m deeply saddened for Alex and his family, who I’ve known for years,” Hardwick said. “At the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedOpinion 88-48
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a …
https://www.osc.ny.gov/legal-opinions/opinion-88-48DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued today by New York State Comptroller Thomas P. … said. “Some of these entities are repeatedly used in a way that circumvents borrowing limits and oversight. As a …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for officials to monitor whether loan disbursements … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationNiagara Falls Water Board – Financial Management (2015M-141)
… Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. … …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Friendship Central School District –Procurement (2016M-175)
… February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, … Wirt in Allegany County. The District, which operates one school with approximately 360 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175