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Scarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Montrose Fire District – Claims Auditing (2025M-53)
… and, during the audit period, the District processed 828 claims totaling $1,143,725. These claims included …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Village of Victory – Records and Reports (2025M-94)
… – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing status. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… New York public schools, or 18% of the state’s total K-12 enrollment, had a disability. During the COVID-19 crisis, … from COVID-19 Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Better Oversight Needed at Homeless Shelters
… state has the second largest population of homeless in the United States with 92,091 individuals. New York also had the largest … all. Auditors identified discrepancies between the list of facilities used for housing referrals by OTDA and local …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money by making sure it gets the drug … we cannot afford to allow mistakes like these to continue and let tens of millions of dollars slip away,” DiNapoli … supposed to identify claims that are eligible for rebates and provide them to a third party — Magellan Medicaid …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… from private tech companies. Government is adopting AI at an accelerating pace. New York City and state agencies, … or eliminate those risks – has not kept up with the pace at which AI is being put to use. Numerous studies have shown … systems related to Medicaid eligibility determinations, facial recognition, criminal justice, health care, teacher …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… those at risk of homelessness avoid entering shelters and apply for rent subsidies, enabling them to remain in the community. … payments through the program. Improper Payments: DSS paid broker’s fees in direct violation of program rules, in one …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… State Treasurer Dave Young, Colorado State Treasurer Elizabeth Steiner, Oregon State Treasurer Brooke Lierman, …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationCost-Saving Ideas: Reviewing Your Revenue Collection Process
… with the credit card charge.) Use a competitive process to select a service provider. (The contract must be in … of real property tax by those who live outside the area. The governing board may authorize payments to be made … of payments including taxes, tuition, recreation fees, parking passes and utility payments. Resources New York State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processXI.2.A Thresholds – XI. Procurement and Contract Management
… OSC APPROVAL THRESHOLDS State Finance Law § 112(2)(a) defines the following OSC approval thresholds for … including but not limited to construction, architecture, engineering and surveying services, etc. State Finance Law § … are food, including milk and milk products or animal or plant fiber products, that are grown, produced, harvested or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Comptroller DiNapoli Releases Municipal Audits
… Station Operations (Delaware County) Town officials are not ensuring that transfer station revenues are … work. Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (Tompkins County) During the audit … generation. They also installed a skid, a new methane storage bubble and more efficient mixers to improve capacity …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, the board did not annually review the district’s investment policy and seek legal investment options that align with the district’s investment … rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund balance policy … (42%) in the general fund and $180,000 (17%) in the highway fund. The board adopted budgets that planned for … In addition, unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit per the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and could not account for approximately $1,000 in cash from tax collections. The board did not perform an annual … were inappropriately recorded in the general fund and paid from the general fund bank account, of which $214,871 were …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… examinations have been issued: State Education Department: Kennedy Child Study Center: Compliance with the Reimbursable Cost Manual (2017-S-7) Kennedy is a New York City-based not-for-profit organization … of three and five years. During the 2013-14 school year, Kennedy served about 345 students. The New York City …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Citizens Hose Company – Board Oversight of Financial … village’s financial condition. As a result, the village is fiscally stressed. Auditors determined the village’s total … and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the problems identified in the initial audit. Metropolitan Transportation Authority: Long Island Rail Road (LIRR): Fare … Between December 2018 and May 2019, auditors noted that train service personnel did not collect non-commutation fares … of the training curriculum established for its train crews, and that train operators and conductors did not …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1964
… is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a … through the Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a NYS … process, state agencies must submit a payroll check stop payment, replacement, reversal, or exchange request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newAudit Committee Charter Guidance and Template
… brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school … to establish an audit committee to oversee and report to the board on the annual independent audit of the district’s … meet a minimum of [insert number] times each year. An agenda of each meeting should be clearly determined in …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template