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New York Mills Union Free School District – Financial Management (2016M-107)
… November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mAlexandria Central School District – Financial Condition (2016M-5)
… Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates … 575 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for … year total approximately $12.4 million. Key Findings The Board continually overestimated appropriations for the last …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Mount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
… Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, … in Schuyler County. The District, which operates one school with approximately 275 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, … privileges within the financial application. The server room is generally not locked even though the door has a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… had access to the cafeteria’s point-of-sale (POS) system that she did not need to fulfill her job … the Treasurer has only those access rights within the POS system that are needed for her position. … Lisbon Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… Auditor Matthew Croghan, and Supervising Investigative Analyst Paul Strocko of the Criminal Enforcement and Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez of the Public Integrity Bureau, and Policy Analyst Liam Arbetman of the Charities Bureau. This case is …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerFreedom of Information Law (FOIL)
… 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an … thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records Under FOIL Send a detailed, written request to our Records Access …
https://www.osc.ny.gov/help/foilComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… in a double-dipping scheme. Hoffman, 66, of Shirley, was sentenced to execute a confession of judgment for the full restitution … Attorney General’s Office resulted in a two- to six-year prison sentence of a Florida resident for defrauding the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… finished. DHCR officials paid $6.8 million for a change order for Marlboro that was not adequately supported. Neither … nor NYCHA officials could provide details of the change order charges. Further, the change order brought the total … 1 year and 9 months to 4 years and 7 months (and in one case 9 years and 9 months) just to award the contracts. This …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool to help fund retire health insurance and other post employment benefits (OPEB). * * * … charges. It’s best to pay the costs up front or you will find yourself in a hole that only gets bigger. Accountants …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careOversight of Water Supply Emergency Plans (Follow-Up)
… Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. Amendments to the Law …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… Group, Inc. – Withdrawn with agreement The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean … Proposal received 32 percent support from shareholders CMS Energy Corporation – Proposal received 34 percent support from shareholders Duke Energy Corporation – Proposal received 39 percent support …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalOpinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… that the former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 … found she had made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-funds