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New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… rights, and so much more. “I send my condolences to Irene and his family, and may they take some comfort in …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueCity of Olean – Budget Review (B1-14-1)
… the difference between the streets maintenance budget summary schedules and the supporting schedules. Adjust the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… for the period January 1, 2015 through September 30, 2016. Background The Town of Hempstead Sanitary District … to be paid were not presented on an abstract, and Board minutes did not indicate that the Board authorized, via … be approved before payment and include a statement in the minutes detailing the total number of claims and total dollar …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11City of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Copiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… these contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… the Main-Transit Fire Department (Department) banquet manager (manager) made proper disbursements that were … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Panama Central School District – Procurement (2024M-73)
… of taxpayers and that procurements were not influenced by favoritism, extravagance, corruption or fraud. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Comptroller DiNapoli Releases Municipal Audits
… The town’s preliminary budget complies with the property tax levy limit. Town of Deposit – Budget Review … Additionally, town officials have increased the real property tax levy for the general fund and implemented cost … The town’s 2015 tentative budget complies with the property tax cap levy limit. Town of Edinburg – Justice Court …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family … related to our sample cases through September 2022. About the Program The New York State Child Protective … basis. Officials had not yet developed a plan on how to address and rectify the deficiencies on a statewide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Point. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/14s64.pdf . Background There … misspent public funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Medical and N.A.S., to make payments on his home mortgage loan, and to pay personal expenses, including the costs of …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOversight of School Fire Safety Compliance
… Develop a risk-based approach for verifying, by site visit or other means, whether information provided in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOversight of Complaint Activity
… broader issues are addressed. The Commission generally does not fine utilities to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityNursing Home Surveillance
… State regulations and procedures for conducting nursing home surveys and whether survey processes, including the … Complaint surveys investigate issues, and nursing home-reported incidents, that may involve non-compliance with … for severity and urgency to assess whether a nursing home has violated a federal or State regulation. If any …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillance