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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… $22.9 million. Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget transfer approval … are approved by the Superintendent in a timely manner. Limit administrative privileges to an individual who is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

City of Newburgh – Budget Review (B6-16-17)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Red Creek Central School District – Financial Condition (2016M-365)

… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

City of Olean Housing Authority – Board Oversight (2016M-93)

… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

City of Johnstown – Financial Management (2020M-134)

… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial … information to adequately manage operations. Key Findings City officials did not maintain accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Available Options – State University Police Plan

… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum benefit … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be …

https://www.osc.ny.gov/retirement/publications/1823/available-options

DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider

… Milestone charged the state $9,240 even though it only paid her $6,770. Milestone’s response, in which it …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-provider

Valley Stream Central High School District – Capital Assets (2025M-16)

… – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … capital assets often represent a significant investment of school district (district) resources and are subject to risks … Did Valley Stream Central High School District District officials properly monitor account …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16

DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000

… today to 1 1/3 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over … today to 1 13 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentenced

State Comptroller DiNapoli Releases Municipal & School Audits

… an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 nonstudent network user accounts and determined that district officials … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Oversight of the Early Intervention Program (Follow-Up)

… Program (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early years … located, and referred to the Program. Generally, after referral, children should be evaluated by qualified …

https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-follow

Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)

… not needed to finance operations results in real property tax levies that are higher than needed. The report includes …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m

NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry

… today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or other action — to enhance disclosure of the material risks climate change poses to their business and what steps they are taking to meet … DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil fuel industry companies by enforcement or …

https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industry

NY ABLE Program Helps New Yorkers With Disabilities Cover Costs

… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … and county government employees to discuss the program. "NY ABLE offers peace of mind to individuals with disabilities … College Savings Program. The legislation was sponsored by Senator David Carlucci (D-Rockland/Westchester) and …

https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs

State Comptroller DiNapoli Releases School Audits

… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined …

https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-audits

DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs

… New Yorkers in residential drug treatment programs have been poorly … state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … Thomas P. DiNapoli. “The COVID pandemic wreaked havoc in the lives of many New Yorkers, including those vulnerable …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programs

Seaford Union Free School District – Capital Assets (2024M-112)

… one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste company’s … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. 1 A graphics card is a computer component that renders images, videos and animations …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112