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Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. Background The Orleans Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Qualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and motorcycle parts, … “This individual had keys to the cash register and went on a spending spree with the fire company’s money,” said … prior to payment; Limit the number of signatories on the company’s checking account to reduce access to company …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… said. “Over the coming months, the MTA will have to work closely with its funding partners to close the … Additional borrowing could increase pressure on fares and tolls, and while the MTA should look for opportunities for … on subways, Long Island Rail Road and Metro-North have improved the MTA’s financial outlook. Additionally, the …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that … term of office after January 1, 2016, are required to complete a three-month record of activities (ROA) within … is optional and they have not joined NYSLRS. Direct your elected and appointed officials to this schedule of due …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… claims for rides which never occurred, overbilling for group rides, and lying about the destinations of the trips to … DiNapoli said. “My office will continue to partner with law enforcement to root out waste, fraud and abuse, and … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Mattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
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)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 130 of the 223 (58 …
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)
… from overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. … Board’s adopted budgets included underestimated revenues in the general fund and overestimated appropriations in the … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
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
… residential treatment programs even before that, but when the state hit pause on inspections at residential … possible to all New Yorkers in need of their help.” In a letter to the federal Department of Health and Human … identified in past OASAS reviews and found that 10 did not get any type of documented on-site visit during the …
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
… announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s … is being spent appropriately and effectively.” Clarence Public Library – Audit of Claims (Erie County) The board did …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were generally not accurate, supported and/or approved. Opt-out payments were generally accurate; however, they were not … that the former town supervisor received four unsupported opt-out payments totaling $6,000. Officials were unable to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
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 … 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
… a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial Management (Broome …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies. … authority did not have a developed information security policy that addressed all the requirements in the Payment …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits