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Capital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … even the limited oversight responsibilities outlined in the company’s bylaws. Certain officers hindered the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… William Storrs abused his position as treasurer and chief to steal over $100,000 for his own gain,” DiNapoli said. … theft was discovered when a member of the fire department attempted to make a purchase with the department’s debit card … from the fire department. Storrs pleaded guilty to attempted grand larceny in the second degree before Judge …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… investigation. Bradshaw was arraigned in Town of Ulster Court before Judge S. Kesick and charged with Grand Larceny in the third … Business Records in the first degree. She is due back in court on October 11, 2023. The charges filed in this case are …
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 Municipal Audits
… the United States General Service Administration per diem rates were used. The financial software allowed changes to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly … (2022M-19) District officials did not adequately manage network user accounts, periodically compare installed … or develop an IT contingency plan. Nine of the district’s network user accounts (8%) were not needed. This created …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… for their partnerships in rooting out fraud.” “Today marks an important step in moving forward for the Citizens …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… adequate oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide … and waste of Department resources. The report includes 11 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… Transportation Authority. These fiscal concerns do not include the impact of the proposed state budget. … financial plan barring a severe recession. If tax revenues do not exceed projections and other sources of funding are …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadElba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Hadley-Luzerne Central School District - Financial Management (2018M-103)
… and developing long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. … extra-classroom activity funds, which are operated by and for the students, totaled approximately $66,000 in the … 2016-17 fiscal year. General fund budgeted appropriations for the same year totaled approximately $9.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Contract Advisory No. 27
… bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementNew Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … that can be used if these moneys are no longer available to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Pulaski Academy and Central School District – Financial Condition (2016M-81)
… 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns … Pulaski Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81West Hempstead Union Free School District – Financial Condition (2016M-116)
… February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in … West Hempstead Union Free School District Financial Condition 2016M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Malverne Union Free School District – Fund Balance (2016M-120)
… unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… plan that includes the accumulation and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337