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City of Salamanca - Collections (2023M-131)

… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings  The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Clymer Central School District – Payroll (2023M-168)

… – pdf] Audit Objective  Determine whether Clymer Central School District (District) employee compensation payments were … 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Town of Pitcairn – Claims Auditing (2024M-69)

… have been paid for inappropriate purposes.  24 claims for diesel fuel totaling $66,516 and one paving claim totaling … contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Edgemont Union Free School District – Information Technology (2024M-37)

… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Town of Covington – Tax Collection Remittance (P1-24-24)

… Objective  Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… oversight of the employees who prepared the tuition bills.  Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the … and employees who process nonresidential foster care bills and establish procedures to help ensure tuition bills …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

Determine whether the Tompkins County County Department of Weights and Measures Department completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

Determine whether the Wyoming County County Department of Weights and Measures Department completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Town of Allen – Claims Audit (2024M-123)

… – pdf] Audit Objective  Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … corrective action. … Determine whether the Town of Allen Town Town Board Board properly audited and approved …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… for and would be detected if lost, stolen or misused.  The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … audits have been issued. New York City Department of Homeless Services (DHS) – Oversight of Contract …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits

Pandemic Planning and Care for Vulnerable Populations

To determine whether the Office for People With Developmental Disabilities OPWDD adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID19 pandemic

https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populations

DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements

… The state Public Service Commission (PSC) is falling short in monitoring Charter Communications … Rochester Gas & Electric Co. (RG&E). The PSC, through the Department of Public Service (DPS), regulates 650 utilities …

https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreements

State Comptroller DiNapoli Releases State Audits

… Thomas P. DiNapoli announced today the following audits and examinations have been issued: New York City … Services (ACS): Administration of Non-Competitive and Limited-Competition Contracts (Follow-up) (2016-F-10) An … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits

DiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant

… paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report released … paid a consultant $34 million for a plan to help the hospital out of financial trouble but a report released today …

https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultant

State Comptroller DiNapoli Releases State Audits and Examinations

… New York State Comptroller Thomas P. DiNapoli announced today the … audits and examinations have been issued: Central New York Regional Transportation Authority (Centro): …

https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinations

Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. The Academy Charter School – Credit Card Expenditures (Nassau County) … Free School District – Continuing Education (Erie County) Community education financial activity was not accounted for …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits

Comptroller DiNapoli Releases Municipal Audits

… , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … is handled at the departmental level and has resulted in inconsistencies in the approval of overtime, modifying time records and the …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits