Search
Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 … developed a procurement policy but no formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesAvon Central School District – Information Technology (2016M-123)
… our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. Background The Avon … mobile devices; sanitation and disposal of electronic media; user accounts; access rights; data backups; and breach … mobile devices, sanitation and disposal of electronic media, user accounts, access rights, data backups and breach …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Hannibal Central School District – Financial Condition (2017M-23)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through August 31, 2016. … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $31.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… financial operations are conducted by the school’s Coordinator of School Operations. The School’s budgeted … and field study revenues. Monies received are held by the Coordinator of School Operations who also prepares the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds … and work alongside State Comptroller DiNapoli to make this initiative a reality for New Yorkers,” Sepúlveda … in a timely manner without unnecessary red tape. Thank you to State Comptroller DiNapoli for your partnership on …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly managed and remain active without a purpose can be lost, stolen or …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingUnion-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Oxford Academy and Central School District – Financial Management (2016M-6)
… July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. … Oxford Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… School District is located in Erie County and is governed by the Board of Education, which comprises seven elected … in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,470, Town officials budgeted a total of $2.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mComptroller DiNapoli Releases Municipal Audits
… of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy … Village of East Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lawrence Union Free School District – Financial Management (2025M-115)
… Did the Lawrence Union Free School District District Board of Education Board and officials properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Eldred Central School District – Building Access (S9-26-1)
… School District (District) officials properly manage and monitor building access accounts and devices? Audit Period … security and enabling school officials to manage and monitor entry points within educational institutions. These … Summary District officials did not properly manage and monitor building access accounts and devices (badges). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… State Comptroller Thomas P. DiNapoli today released a report showing that the Metropolitan Transportation … system and jeopardize expansion projects.” Rising tax revenues and increased ridership on subways, Long Island Rail … but no contribution from New York State. The MTA expects federal funding to continue at current levels for the next …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… larceny and kickback scheme. Three other defendants, David Cohen, William Rapfogel and Joseph Ross, previously pleaded … to offset the severe financial loss to Met Council. Cohen and Rapfogel, previously admitted to their part in the … in the investigation are Supervising Auditor Edward J. Keegan, Associate Auditor Matthew Croghan, and Supervising …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Mattituck 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-48