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Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Oversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) … effective oversight of its service provider contracts to ensure claimed expenses are program-appropriate and … April 26, 2018. Background The Department’s mission is to protect, improve, and promote the health, productivity, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderLivonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … Central School District District officials had interests in District contracts that were not in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide a safe learning environment for New York’s students in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1York 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 … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Opinion 90-59
… it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p 81; 1983 Opns St Comp, No. 83-103, p 127; 23 Opns St Comp, 1967, p 762; 16 Opns St Comp, 1960, p 56). Article …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Examination of Pitts Management Associates, Inc. Travel Expenses
… objective of our examination was to determine whether the travel expenses claimed for reimbursement by Pitts Management … was reimbursed for professional fees and the consultants’ travel-related expenses. The initial contract, which was … to minimize expenses. Key Findings We found not all the travel expenses claimed for reimbursement by PMA and approved …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Town of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials … of services, periodically test backups, or provide IT security awareness training. As a result, Town officials … personal use, such as entertainment, news media, personal finance, email, shopping, travel, personal health and other …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61VI.I Overview – VI. Budgets
… (or KK) at the Statewide Appropriation, Segregation, and Project level of detail. BUDGET PROCESS After appropriations, … for the establishment of appropriation, segregation and project budgets and budget transfer journals allow for the … Federal grants. Each Federal grant will have its own project budget that will ensure that expenditures do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Former Riverside Treasurer Embezzles $80K
… extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released today by State Comptroller Thomas P. … and landfill fees. Johnson also used the village credit card to make $5,000 in personal purchases for items such as …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: CDTA Overtime Expenses and Ridership Growing
… Authority’s (CDTA) reported overtime payments accounted for 20 percent of the authority’s total employee compensation … Thomas P. DiNapoli. “CDTA operates a vital service for Capital Region residents, employers and educational … of total revenues and expenses. CDTA’s salaries and wages for the year ended March 31, 2015 totaled $36.5 million or 38 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingSpencerport Central School District – Employee Benefits (2025M-65)
… to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … including 17 employees with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel … and regulations. Most of the employees (22) were either insurance or bank examiners; while 3 employees were executive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0DiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… to the sole count in the indictment, grand larceny in the second degree, in August. “Instead of serving his department, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, … Whether the commissioners of a town improvement district governed by article 13 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… payments to St. Francis are generally based on standard fee schedules. However, St. Francis is entitled to … drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s agreement with St. Francis, the … to acquire them. Key Finding We reviewed one claim payment to St. Francis for special items and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… the new board overseeing the ambulance operations. Conaway’s plea followed her arrest last fall after a joint investigation by DiNapoli, … personal utility bills, Direct TV Service and her husband’s membership to the New York State Snowmobile Association …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny