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Town of Cortlandville - Improving Private Property (2018M-219)

… [read complete report - pdf] Audit Objective Determine whether the use of … whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219

Accounts Payable Advisory No. 63

… Subject: Selecting Category Codes in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is … Selecting Category Codes in the Statewide Financial System SFS …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codes

Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)

… BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports

Arlington Fire District - Purchasing (2018M-43)

… [read complete report - pdf] Audit Objective Determine whether the Board … they were properly procured. We commend District officials for effectively designing and implementing its policy and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

Syosset Central School District - Payroll (2018M-42)

… Syosset Central School District Payroll 2018M42 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42

XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures

… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, … similar assets that are immovable and of value only to the State.  Roads and bridges maintained by the Department of … Infrastructure consists of roads bridges curbs and gutters streets sidewalks drainage …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assets

Town of Fayette - Long-Term Planning and Information Technology (2019M-234)

… complete report - pdf] Audit Objective Determine whether: The Board established adequate long-term plans which appropriately addressed the Town’s operational and capital needs and funding sources. Town officials adequately … Determine whether the Board established adequate longterm plans which …

https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … Recommendations Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Town of Ancram - Financial and Capital Planning (2019M-135)

… [read complete report - pdf] Audit Objective Determine whether the Board … adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Department of Health (Department) Examination of Travel Expenses

… was to determine if the travel expenses claimed by a Department employee during the period of February 23, 2012 … due and owing. During the period of our examination, the Department employee certified 820 expense reports that … was to determine if the travel expenses claimed by a Department employee during the period of February 23 2012 …

https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expenses

DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme

… that earlier today, Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District … Gardner’s co-defendant, Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) … “The School Breakfast Program (SBP) was created to provide food and nutrition to those who truly need this assistance. …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-scheme

Andes Central School District - Cafeteria Operations (2019M-26)

… properly managed cafeteria operations. Key Findings School lunch fund operating deficits averaged $67,000 over the last … second lowest for lunch as compared to all Delaware County school districts. Internal controls over cafeteria cash …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26

Village of Avon - Board Oversights and Professional Services (2018M-30)

… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Frontier Central School District - Procurement of Professional Services (2018M-98)

… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018m

Town of Leicester – Financial Management (2025M-2)

… financial reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or … and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the water fund had a …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

…   [read complete report – pdf]  Audit Objective  Determine whether the Town of … did not monitor the firm. Key Recommendations  The audit report includes 16 recommendations to Town officials. Town …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

State Comptroller DiNapoli Calls on Corporations to Disclose Political Spending

… Fund’s (the Fund) portfolio to disclose their direct and indirect spending on political causes and on two others to adopt a new policy before contributing … a minimum companies should voluntarily disclose how much and where they are putting their resources.” The proposals …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spending

State Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … (ACF), and home health care (HHC) providers, according to state requirements. However, auditors identified 24 criminal … and several areas that could use improvement. New York State Health Insurance Program: United HealthCare (UHC): …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … (ACF), and home health care (HHC) providers, according to state requirements. However, auditors identified 24 criminal … and several areas that could use improvement. New York State Health Insurance Program: United HealthCare (UHC): …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0