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State Comptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . "In an era of limited resources and increased accountability, … employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these … rights were not adequately restricted to employees based on job duties. In addition, duties related to the payroll …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Calls for Improvements to Capital Planning Process
… its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released … New York's capital spending over the past decade and plans for the coming years, concludes that reforms are needed to … said. "The Governor and Legislature deserve credit for creating a task force to coordinate New York's …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual … review the status of the fiscal year end 2024 annual audit and AFR filings. Understanding the Audit Area To promote transparency and open government, New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Controls Over CUNY Fully Integrated … computer systems as an integrated and flexible state-of-the-art program. Auditors, however, concluded that CUNY’s … so OGS could not ensure it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsVillage of Unadilla – Disbursements (2025M-97)
… 18, 2024, to examine credit card disbursements, updates to the employee handbook and updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records and reports. Understanding the Audit Area A village board must provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Capital One Bank Accounts
… the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial … 15 bank accounts that were established at Capital One Bank and were not on the MTA's list of authorized bank … the Metropolitan Transportation Authority MTA at Capital One Bank and to assess the a …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Marist College, Vassar Brothers Medical Center and Home Depot and ShopRite. Government, including schools, is also a …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties … town board member who is also an employee of the insurance agency with which the town contracts for insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39State Comptroller DiNapoli Releases Audits
… kiosks at no cost to incarcerated individuals, which they can use to access DOCCS-approved educational material, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Recruitment Files (Current & Historical) Service Awards List Per Year Succession Planning Reports … Agency Budget Request State Records Retention Transfer List Minority/Women-Owned Business Report … Bureau of Management Services Hudson-Green Parking List NY State ID Card Database …
https://www.osc.ny.gov/help/foil/recordsDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… Conservation $1.6 million for five Water Quality Management and Improvement grants, including $1.2 million to … corporate and other refunds. $159.6 million for 777,000 property tax freeze credits. Office of Alcoholism and … the Kosciuszko Bridge over Newtown Creek in New York City. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. … Department to determine if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Keene – Records and Reports (2024M-27)
… take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Opinion 91-57
… sponsor) EDUCATION LAW, §259(1): Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with moneys of the village, subject to the consent of the library board. Prior … Whether library fund moneys of the village public library may be comingled with moneys of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did not properly … clerk was sentenced to five years of probation and 1,000 hours of community service. Town of Fort Edward – Payroll and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits