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Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Richard A. Brown today announced that Rabbi Samuel Hiller, the former assistant director of Island Child Development … and primarily provided services to pre-school children in the communities of Far Rockaway in Queens and Williamsburg … of Brooklyn — were indicted on the alleged thefts in 2014. All were accused of illegally diverting more than $12 million …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedState Comptroller DiNapoli Releases Municipal & School Audits
… and deliberate audit of all claims paid during the audit period. Auditors reviewed 79 claims totaling $941,015 and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Open Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOpinion 95-17
… maintenance of improvements in a district, town general funds may not be expended for those improvements or their …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Releases Municipal Audits
… third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution … by the board. Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… information. As a result, the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Comptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have … the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they identified issues …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were … of debit cards. Obtain an annual independent audit of the records. Ensure the Treasurer controls the disbursement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Norfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Lancaster Central School District – Financial Management (2022M-37)
… (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: … percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Potter – Town Clerk (2020M-113)
… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report … and remit all collections to the appropriate parties in a timely and accurate manner. We identified a cash …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit … appropriately prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce … 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-23City of Long Beach - Financial Condition (2019M-133)
… [read complete report - pdf] Audit Objective Determine whether the Council and City … of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Effective Management of the Environmental Protection Fund, June 2010
This report surveys the audits and makes recommendations for improving administration of the EPF.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-protection-fund-2010.pdfDiNapoli Announces State Contract & Payment Actions for December 2014
… their money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller's …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… rates and recover millions, but more needs to be done. My office is working with SED to account for every dollar and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Comptroller DiNapoli Releases Audits
… service and program material expenses. One grantee's subcontractor inappropriately requested specific invoice … could have been purchased directly by the grantee and its subcontractor, rather than through a third party, which …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-audits