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Mattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Village of Sherburne – Budgeting (2025M-83)
… realistic budgets for financial stability, public trust and transparency; service continuity; and to prevent shortfalls from overestimated revenues or … to tax hikes, service cuts or a fiscal crisis. Realistic and structurally balanced budgeting, where recurring …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… the agency suspended all on-site recertification reviews. These reviews are unannounced inspections of safety conditions, … found in earlier visits. The audit, which included reviews of data from April 2017 to February 2021, found that …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of … court money was deposited in a timely manner. Village of Lindenhurst – Claims Processing (Suffolk County) While the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… once auditors informed officials of this risk, the school business manager promptly filed accurate aid applications … claimed for some students classified as homeless. Town of Summit – Town Clerk (Schoharie County) Although fees were … law which requires the clerk to deposit fees within three business days after total collections exceed $250. The clerk …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… officials do not have assurance that all collections are accounted for, and money could be lost or … in sewer rents and $123,000 in water rents if revenues are not realized. The 2025-26 tentative budget includes … approximately $243,400 for social security payments which are likely underestimated by approximately $21,200. The …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School District Audits
… Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (Cayuga County) District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and accrued leave records contained errors. As a result: …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… 2018 identified a risk that providers could exceed their maximum cost per child if they were serving significantly … claims that were billed at a higher level of care than what was actually provided; $1.4 million was paid for newborn … to the president. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… resulting in critical services being impacted, according to a new report released today by New York State Comptroller … Services Monitoring Tool , which launched in November 2023 to help the public and lawmakers better evaluate agency … regularly and provides additional insight and context to 144 unique services and 238 service goals established by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Freedom of Information Law (FOIL)
… to our Records Access Officer. Email: [email protected] Mail: Records Access Office Communications, 15th floor Office … records will not be immediately available. You may also contact the Records Access Officer at 518-474-4015 to make an … [email protected] Mail: FOIL Appeals Officer Legal Services, 14th Floor Office of the State Comptroller 110 …
https://www.osc.ny.gov/help/foilVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsMiller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oakfield-Alabama Central School District – Procurement (2024M-103)
… Central School District (District) officials complied with New York State General Municipal Law (GML) and District … Central School District District officials complied with New York State General Municipal Law GML and District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School … in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177