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Wyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br.pdfOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfGreenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenport-2019-161.pdfCroton-Harmon Union Free School District - Professional Services (2019M-51)
Determine if District officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/croton-harmon-51.pdfCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfBay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdfRoosevelt 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.pdfComptroller DiNapoli Releases School Audits
… his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School District , …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfOpinion 95-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: Technology Changing How Local Governments Serve Residents
… New York’s municipalities allow homeowners to pay their property taxes and other municipal bills, such as water, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsState Comptroller DiNapoli Releases School District Audits
… two with administrative permissions, and the assistant superintendent for business and operations had excessive … payments, including $47,673 in overpayments to the Interim Superintendent. Thirty-six of the 104 full-time and part-time …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Would Be Detrimental The House approved the “One Big Beautiful Bill Act” and the Senate approved a similar bill; …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus … Analyze system and source documentation (e.g., traffic tickets) for traffic stops that resulted in multiple traffic …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesRFQual #22-02 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State Comptroller (“OSC”) Issued: August 15, 2022 The New York State Comptroller (“Comptroller”), as Administrative … IME services. Identify physician location(s) (office address), specialty, and indicate physicians on the list …
https://www.osc.ny.gov/procurement/rfqual-22-02DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Miriam E. Rocah announced that the former superintendent of schools and a former security system specialist of the Greenburgh-Graham Union Free School District were … their exhaustive investigation and bringing this case to our Office.” The defendants, Oliver Levy, 55, of Stony Point …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemState Comptroller DiNapoli Releases School District Audits
… and district officials overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. … ECA and scholarship funds were not properly accounted for and appropriately used. A lack of adequate oversight, … there is an increased risk that improper or unsupported payments could be made and not be detected and corrected. …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… not have adequate funding in 2014 for keeping their roads free of observable defects, and seven towns lacked the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… My thanks to Tioga County District Attorney Kirk Martin and the New York State Police for their partnership in … Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. Public officials have a duty to act …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageSexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual … Sexual harassment is against the law. All employees have a legal right to a workplace free from sexual harassment, and … doing so is counter-indicated due to the circumstances (e.g., upper level management is implicated in the complaint). …
https://www.osc.ny.gov/sexual-harassment-policy