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Southside Academy Charter School - Enrollment and Billing (2019M-70)
… [read complete report - pdf] Audit Objective Determine whether student … School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… [read complete report - pdf] Audit Objective Determine whether the Board … capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… [read complete report - pdf] Audit Objective Determine whether the Board … the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCassadaga Valley Central School District - Financial Management (2018M-110)
Cassadaga Valley Central School District Financial Management 2018M110
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… and that money is adequately safeguarded. Key Findings The bylaws provide limited guidance to enable Department … officials to adequately oversee financial operations. The Department has not fulfilled its reporting requirements … such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Depew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… salaries that drive the separation payment calculation spreadsheet are accurate. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Village of Endicott – Disbursements (2021M-124)
… [ read complete report - pdf ] Audit Objective Determine whether Village of … adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Red Creek Central School District – Financial Management (2020M-75)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Johnstown - Fuel Inventory (2019M-178)
… Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and … Superintendent should: Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Complaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Unified Court System Bulletin No. UCS-355
… Unified Court System of the State of New York, provides for a maintenance allowance to all eligible members in June … the retroactive Blazer Payment change in pensionability for all employees who received a Blazer Payment using … ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… with law enforcement, she has been held accountable for her actions and must repay the money she stole. My thanks to D.A. Green and the New York State Police for their work with my office to ensure justice is served.” … should have stopped, however, Karen Walsh failed to report the death to the pension system and instead pocketed …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullDiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations
… The New York State Common Retirement Fund (Fund) has reached … with five major U.S. companies, including Domino’s Pizza Inc., to set targets to reduce their greenhouse gas … measures and increase their use of renewable energy, New York State Comptroller Thomas P. DiNapoli, trustee of the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operationsTown of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69