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Financial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … Interest State Education Department/Office of Children and Family Services/Office of Mental Health/ Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… County Court Judge Craig Stephen Brown, to Grand Larceny in the Third Degree and Tampering with Public Records in the First Degree, in connection with the embezzlement of over $21,000 from the … Jolene Roy pleaded guilty to Grand Larceny in the Third Degree and Tampering with Public Records in the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Centers,” DiNapoli said. “We found too many instances of medication and medical supplies that were missing and that … no record of their contact with parents regarding expired medication or arrangements to return medication at the end of the school year. In addition, the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersState Comptroller DiNapoli Releases Municipal & School Audits
… a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … officials overpaid two employees a total of $1,715 for unused leave. Manhasset Union Free School District – … non-payroll disbursements were adequately supported and for valid district purposes, they did not always ensure that …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… critical data would be preserved and operations restored in the event of an interruption. Great River Fire District – … $4,701 without documentation supporting the calculations. In addition, the listings of claims included in the treasurer’s reports were inaccurate or incomplete for …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
Ausable Valley Central School District Internal Controls Over Selected Financial Activities 2013M299
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationFillmore Central School District – Reserve Funds (2016M-386)
… and Pike in Wyoming County. The District, which operates one school with approximately 675 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background … To express an opinion on the fair presentation of the Financial Statements of the Tuition …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013State Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… five-member Board of Education (Board), responsible for managing and controlling financial and educational … by the Board and is chief executive officer responsible for day-to-day management, under the Board’s direction. The District’s Director of Technology is responsible for managing and monitoring the District’s IT operations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional … in Myrtle Beach and New York City, fees for PayPal, Amazon and iTunes, and designer handbags, liquor and cooking … also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftOpinion 90-62
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties of office) SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties) PUBLIC … office. These include, among other things, resignation or removal of the incumbent; an incumbent's ceasing to comply …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Service Diversions for Maintenance and Capital Projects
… effectively managed service diversions due to scheduled track maintenance and capital projects and (2) adequately … takes place when LIRR must close all or a part of a track line for capital projects or maintenance. When service … review and approve significant changes in the Outage Plan. Track the actual costs of service diversion elements for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsOpinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … §117 is not applicable to consumer deposits required in connection with a village water utility. Even though there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 2004-9
… the New York State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary purpose of the amendments was to allow use of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Schneiderman will keep up the fight against fraud at all levels of government." “Those who serve the public are …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicComptroller 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
… the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension … who retired from the Port Authority of New York & New Jersey. Miller died in 2006, with no survivor designated to … General thank the Port Authority of New York and New Jersey for their cooperation in this case. Since taking …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000