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Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Pine Valley Central School District - Financial Management (2019M-35)
… balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the Town of … Highland FallsFort Montgomery Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Village of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Contract Advisory No. 27
… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to … payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsHadley-Luzerne Central School District - Financial Management (2018M-103)
… with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
… use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the … million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to … initiate corrective action. 1 Our audit focused primarily on the general fund's financial condition. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene … can result in waste of needed funds for supportive housing,” DiNapoli said. “It’s a concern that in just one … of recent plans to expand the availability of supportive housing.” CUCS is one of DOHMH’s largest providers of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionBorough of Manhattan Community College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Her husband was a New York State employee, and the family was enrolled in NYSHIP. As a medical office manager, … providers. In those instances, the employee or family member receives any allowable reimbursement by check … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planState Comptroller DiNapoli Releases School District Audits
… audits have been issued. Brookhaven-Comsewogue Union Free School District – Extra-Classroom Activity (ECA) Funds … $12,635 were deposited timely. East Moriches Union Free School District – Financial Condition Management … operations in a timely manner. Port Chester-Rye Union Free School District – Information Technology User Accounts …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the statutorily-required annual directors’ report or any interim financial information to the membership. Of 220 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Wayne County District Attorney Christine Callanan and New York State Police Superintendent Steven G. James … from the Marbletown Volunteer Fire Department in Newark, New York. “Instead of safeguarding fire department funds, … gain,” DiNapoli said. “Thanks to our partnership with the New York State Police and District Attorney Callanan, Storrs …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not solely receive and deposit all money as required and allowed a member to handle hall rental … which he inappropriately deposited and withdrew district money. The board did not ensure all goods and services were … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft … will not be tolerated and I will continue to partner with Attorney General Schneiderman to root out fraud of public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Alternate Contribution Stabilization Program
… to amortize a portion of their annual contribution, but then requires repayment with interest, beginning the year … graded rate (so, if an employer is eligible to amortize, then they are eligible to use their reserve funds). If, at … previous graded rate: If the gap is 0.5 percent or more, then the graded rate will increase/decrease by 0.5 percent in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programPlattekill Library – Budgeting Practices (2017M-95)
… realistic estimates for revenues and expenditures based on all information available at the time. Use surplus funds …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95