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Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)

… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … in a school’s ability to safeguard sensitive information. The cost associated with data breaches can be significant … which are often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025m

Holtsville Fire District – Financial Management (2025M-4)

… reasonable estimates and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – … fund. If a board chooses to accumulate money for future capital improvements and equipment, it must pass a resolution to formally establish a capital reserve fund. The District’s budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4

DiNapoli Announces Latest Fiscal Stress Scores

… stress.” The villages of Chateaugay (Franklin), Huntington Bay (Suffolk), Kaser (Rockland), and Liberty (Sullivan) were …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores

DiNapoli: CDTA Overtime Expenses and Ridership Growing

… CDTA owns and operates the Rensselaer and Saratoga rail stations. CDTA’s service area covers 2,300 square miles …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growing

DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums

… flaw in how it calculated premiums, according to an audit released today by State Comptroller Thomas P. DiNapoli. … a flaw in how it calculated premiums according to an audit released today by State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiums

Department of Taxation and Finance: Personal Income Tax

… credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a questionable social security number …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

Fire Prevention, Safety and Control

… the State’s system of chemical dependency and gambling treatment programs. This includes direct operation of 12 Addiction Treatment Centers, which provide inpatient rehabilitation services to 10,000 persons per year. …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0

Personal Income Tax Refunds

… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds … Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) …

https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds

St. Lawrence County – Financial Condition (2016M-173)

… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …

https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173

Delaware County – Vehicle Usage and Disposal (2014M-258)

… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Town of Southold – Financial Operations (2014M-299)

… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Clarence Public Library – Audit of Claims (2016M-355)

… Trustees. The Library directly paid expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 … Secretary documents the approval of claims in the Board minutes. Adopt a comprehensive written claims audit policy. …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Town of Boylston – Procurement (2021M-56)

… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… - pdf] Audit Objective Determine whether the Bethlehem Central School District (District) used resources to ensure … Determine whether the Bethlehem Central School District District used resources to ensure the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Village of Greene – Investment Program (2023M-112)

… investment. Monitor investments. Formally solicit interest rate quotes. Consider other legally permissible investment … of a comprehensive investment program - legality, safety, liquidity and yield - when investing available funds. Village …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Village of Unadilla – Procurement (2022M-182)

… reviewed totaling $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance … and conditions in the best interest of its taxpayers. Competition was not sought for: Any of the five purchases …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that they were approved and had …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

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