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State Comptroller DiNapoli Releases School District Audits
… County) Auditors found district officials generally used a competitive process to procure goods and services. However, … five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 90-56
… stating that "[n]othing herein shall be deemed to impair, affect or supersede the provisions of ... sections 245 or 246 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 95-7
… not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North Hempstead , 86 …
https://www.osc.ny.gov/legal-opinions/opinion-95-7New York’s Economy and Finances in the COVID-19 Era
… loan payments and the accrual of interest on such loans through September 30, 2020. It also suspended the involuntary … 31, 2021. The most recent federal stimulus legislation did not extend this deadline further. The delinquency rate for … as well as certain individuals who are still working but have lost work hours due to the COVID-19 pandemic. More …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Comptroller DiNapoli Releases Audits
… DME items are available on a monthly rental basis, subject to caps; when the cap is reached, the item is generally … trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces of on-rail … (OMIG) contracts with Gainwell Technologies (Gainwell) to identify claims where Medicaid was incorrectly identified …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… and “events.” Episodes are weather patterns that generally affect a region of the state, while events are recorded as …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… But whether the MTA’s capital program comes in at the low end or the high end of that estimate, it will need … MTA’s Climate Resilience Roadmap put a minimum $6 billion price tag on protections against extreme weather over 10 … dollar (15%) of its operating budget to pay off debt. At a low-end target of 13% of revenue, the Authority could issue …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosPine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… and for valid purposes for the period January 1, 2016 through June 30, 2017. Background The Johnsonville Fire … and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … audit period totaled $216,953. Key Finding The Board did not approve 80 claims totaling $101,707 and did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District … obtain and retain quotes for 10 purchases totaling $64,000 as required by their procurement policy. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… were properly authorized, supported, audited and paid in accordance with contracts for the period January 1, 2016 … children and family services. The County is governed by a 23-member Board of Legislators, and an appointed … approval process. Payments to vendors generally were made in accordance with contracts and represented actual …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… financial activities for the period January 1, 2016 through August 31, 2017. Background The Sempronius Fire … Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … in 2016 totaled $40,849. Key Findings The Board did not perform an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, … Services (BOCES) is an association of 16 component school districts. The BOCES, whose component districts … Board of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementChazy Union School District – Payroll (2015M-252)
… Background The Chazy Union Free School District is located in the Town of Chazy in Clinton County. The District, which operates one school … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 … 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools … million. Key Finding District officials have established a comprehensive purchasing policy and procedures that provide …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesLaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72