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Glens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-2019-177.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
… Determine whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance … time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-171-F.pdfEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-107-F.pdfDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Columbia County District Attorney Paul Czajka, and the New York State Police today announced the arrest of … joint investigation for unlawfully waiving her own health insurance premiums. This is the second arrest of a village … and the village. Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Property Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Town duties. Each employee should use their own ID when pumping fuel. Seek restitution from the former employee for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182College Readiness
… Department of Education is adequately preparing students for post-secondary institutions. Our audit covered the period … student who: (1) can successfully meet DOE’s criteria for graduation from high school and obtain the highest possible … who enrolled in the high schools in our cohort after that date and were also expected to graduate by August 2019. We …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of these cash transactions, that were generated from standard computer forms and printed on multi-use paper with … account should be performed monthly. Centrally control and monitor the procurement of duplicate cash receipts used by …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… they were higher in 2021 than in 2019. New York ranked 13th among all states and had a higher rate of people in … by September 2021 and continued to rise through 2022. In October 2022, this rate was 47.1% in New York. The Social … law established a child poverty reduction goal of 50% over 10 years holding New York state accountable while meeting the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed.
https://www.osc.ny.gov/files/local-government/audits/pdf/bethpage-2019-213.pdfOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents appellant) … LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) represents an …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… A former chief financial officer of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing … Town Court. She is due back in court on March 26, 2025. The charges filed in this case are merely accusations …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Monroe County … payments sent to her deceased mother. The defendant, Karen Walsh, was arraigned in Monroe County Centralized …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsState Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… The District is governed by an elected five-member Board of Fire Commissioners. It has one fire department which … for 2014 were approximately $1.1 million. Key Findings The Board did not implement the independent auditor’s … without ensuring they were complete and accurate. Board meeting minutes did not include information related to pay …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s IT system.
https://www.osc.ny.gov/files/local-government/audits/pdf/roosevelt-2019-193.pdfSackets Harbor Central School District - Information Technology (2019M-208)
Determine whether the District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/sackets-harbor-2019-208.pdf