Search
2018 Annual Audit
… were to determine whether claims were appropriate and complied with (i) the New York State Workers’ … to recover duplicate claims identified in the 2017 annual report to the Board. Continue to work with this Office to …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditShelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July … fiscal year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and … the Board did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNorth Greenbush Common School District – Budgeting (2016M-112)
… operates one school with approximately 20 students from kindergarten through first grade and then pays tuition for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Watervliet City School District – Payroll and Claims Processing (2013M-4)
Watervliet City School District Payroll and Claims Processing 2013M4
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Lewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Steuben County – Court and Trust Funds (2024-C&T-4)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … estate is unknown, funds from estates are entrusted to the Commissioner for safekeeping by order of the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-355b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… that provide equal opportunities to wartime veterans and individuals with disabilities have a competitive edge to … the U.S. Armed Forces on a full-time, active-duty basis in a “time of war,” and are certified as having a qualifying … Hostilities in Panama: December 20, 1989 - January 31, 1990 Hostilities in the Persian Gulf: August 2, 1990 - the …
https://www.osc.ny.gov/jobs/55bcNewark School District Public Library – Board Oversight (2014M-54)
… the Library’s bank account and withdrawing enough funds to cover payroll, payroll taxes, health insurance …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54State Comptroller DiNapoli Releases School District Audits
… – Information Technology Contingency Planning (Genesee County, Niagara County and Orleans County) The board and … suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (Suffolk County) The extra-classroom activity clubs did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… have a calendar-based fiscal year – a total of 1,043 communities. Based on their 2014 financial statements, 15 … To view the complete, sortable list of fiscal scores for … the Comptroller’s fiscal stress monitoring system and to view reports related to local government fiscal stress visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: State Should Improve Financial Literacy Efforts
… of Financial Services (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the Office of … although DFS did link to its website. Only three — SUNY, DOS and OTDA — make efforts to identify and reach vulnerable … and where improvements are needed. The audit found that DOS, OTDA, and SUNY do not use the information and data they …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsSelected Personal Service Contracts
… appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit covers the … appropriately procured, and monitored to ensure service delivery. Key Recommendations Change the control environment …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Town of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is governed by … firm to perform bookkeeping and payroll duties without a written contract or proper oversight from the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139DiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… that three Medicaid transportation companies, A1 Rides Inc., NY Jet Transport Inc. and Ride to Recovery Corp., were … Choudhary. Jawad Choudhary was charged with two counts of grand larceny in the second degree. Junaid Choudhary was charged with one count of grand larceny in the first degree. Danya Matthew and Kenneth …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionSaranac Fire District – Board Oversight (2025M-139)
… that officials filed the required information with the New York State Office of General Services (OGS) to receive State contract pricing for propane purchases. As a result, the District did not receive … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Henderson Fire District – Financial Activities (2025M-67)
… paid prior to Board approval, including claims for boat repairs, various credit card purchases (e.g., office …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67