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Lackawanna City School District - Contractual Services (2019M-23)
… $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in … supported. Require service providers to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23City of North Tonawanda – Financial Operations (2012M-203)
… events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and other games …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of LeRay – Justice Court (S9-14-5)
… violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, … old to the Town. Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Fuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfPlainville Fire District – Audit Follow-Up (2021M-31-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) … The purpose of our review was to assess the Plainville Fire Districts District progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no … A report found 50 percent of the contracts in 2019 between NotforProfit organizations and …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Police Superintendent Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to … been reported to the pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off of her mother’s death and defraud …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullLocation Service Providers
… whose longstanding view is that the rightful owners should claim their abandoned funds without charge, strongly … can also be submitted online by selecting ‘Upload Claim Documentation’ on the ‘Claiming Property’ dropdown menu … whose longstanding view is that the rightful owners should claim their abandoned funds without charge strongly …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersNew Yorkers in Need: The Housing Insecurity Crisis
… finding and keeping an adequate and affordable place to live has become all too difficult — stretching household … income, the most commonly used threshold of affordability. In New York, cost burdens are among the most severe in the … Yorkers in Need” series. It examines housing insecurity in New York, including high cost burdens, inadequate housing …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisWyandanch Public Library – Oversight of Library Resources (2013M-399)
… oversight of the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce compliance with timekeeping requirements or implement … oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized payments made to her. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Real Property Tax Cap - School Districts Guidance
… PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (CRF or the Fund) has … for the Fund. “This innovative partnership gives the New York State Common Retirement Fund full access to world class … State Comptroller DiNapoli today announced that the New York State Common Retirement Fund has created a $2 billion …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… resident of Atlanta, Ga., with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cook is charged with stealing over $200,000 in pension payments from the New York State and Local … a resident of Atlanta Ga with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kDiNapoli: Tax Cap Remains at Two Percent for 2020
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Oversight of Kendra’s Law (Follow-Up)
… being pushed in front of a New York City subway train by a man with a history of mental illness and hospitalization. The … impact a person’s AOT, such as being accused of or arrested for committing a crime—to their respective LGU …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated … scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7