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State Comptroller DiNapoli Releases Municipal Audits
… Sheldon , Walton Fire District and the City of Yonkers . "In today's fiscal climate, budget transparency and … Operations (Clinton County) The town did not procure goods in accordance with the competitive bidding requirements. In addition, the clerk did not record all collections …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Kinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfOpinion 91-64
… contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) … transportation contracts will be in excess of the monetary threshold for purchase contracts in General Municipal Law, … in the aggregate exceeded the competitive bidding monetary threshold for purchase contracts have been awarded to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief … however, the 2024 AFR remained outstanding as of June 23, 2025. The lack of accurate monthly and annual financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… pdf] Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to … Determine whether the Rye Neck Union Free School District District used District resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newChenango Valley Central School District -- Budget Review (B18-4-3)
… fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … with the fiscal year during which the municipality or school district is authorized to issue obligations and for … Chenango Valley Central School District Budget Review B1843 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Village of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… physician-administered drugs. The audit covered the period from January 2017 through December 2021. About the … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage … make recoveries, as warranted. Work with Civil Service to identify physician-administered drugs paid for by both the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides … (e.g., implants, drugs, and blood) that are not covered by standard fee schedules. Under Empire’s contract with Long …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… percent in 2012. For some New Yorkers, the affordability challenge is even more difficult. As of 2012, nearly 28 … area, although housing affordability is a statewide challenge. Bronx County, for example, had the highest … in many areas of the state contribute to the increasing challenge New Yorkers face in finding affordable housing. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected … Recommendations Establish a comprehensive leave accrual policy. Periodically review leave accrual records and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsWheelerville Union Free School District – Fund Balance (2016M-9)
… through June 30, 2015. Background The Wheelerville Union Free School District is located in the Town of Caroga in … Wheelerville Union Free School District Fund Balance 2016M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9State Comptroller DiNapoli Releases School Audits
… Although the district had relatively modest property tax increases each year, the increases may not have been necessary. The district’s surplus …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Addison Central School District – Financial Condition (2016M-30)
… through December 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, … Addison Central School District Financial Condition 2016M30 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees … personnel monitor the work performed by IT vendors to ensure that the work meets contractual requirements and provides a benefit to the District and taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center