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Village of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110York Central School District - School District Website (S9-19-35)
… to make informed decisions. Officials did not post the: Final annual budget. Budget information – with appended … disclosure and fund balance information. Budget-to-actual results. External audit reports and corrective action plan … must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … corrective action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34DiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… during that time. These benefits included universally free school meals and higher SNAP benefits. SNAP Reliance Grows … 5% toward SNAP program costs, with cost-sharing rates as high as 25%. The Senate bill would implement state rates up … by the uncertainty about the course of the economy and the threat of federal funding cuts. Report Federal Actions …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsYork College – Time and Attendance Practices for Public Safety Staff
… College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance … 1, 2012 to May 31, 2014. Background The City University of New York (CUNY) consists of 11 senior colleges, six community colleges, and several …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… announced the arrest and guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security … to defraud the pension system accountable no matter who or where they are.” "Representing the United States in court … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District … adequately secure user account access to the network and shared network folders to help safeguard personal, private … of unauthorized access to the network and PPSI stored on shared network folders. Auditors found that officials did …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of Transportation Services and Expenses
… of fuel usage. For example, from March 4, 2019 to July 23, 2021, we identified 3,518 fuel transactions, totaling … a State-owned facility, the Department would have saved $9,349. We reviewed 2,054 daily vehicle logs at two …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Comptroller DiNapoli Releases Audits
… assistant to the president. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197New Lebanon Central School District - School District Website (S9-19-37)
… report - pdf] Audit Objective Determine whether the New Lebanon Central School District (District) used its … Determine whether the New Lebanon Central School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Village of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid … Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Seaford Union Free School District – Capital Assets (2024M-112)
… to locate and identify assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Village of Ocean Beach - Credit Card Usage (2022M-206)
Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ocean-beach-village-2022-206.pdf