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Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… has provided financing for over 2,000 essential local water infrastructure projects totaling more than $23.7 … 1990, but the estimated capital improvement needs for water and sewer projects far exceeds this amount, and tens of … a critical role in financing improvements to New York’s water infrastructure,” DiNapoli said. “New York has spent …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterCUNY Bulletin No. CU-571
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 467 Adjunct Dues PSC 468 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Comptroller DiNapoli Releases School Audits
… surpluses because the board overestimated expenditures when developing budgets. The district has not established a … aside in each reserve, how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central School District – School Lunch Operations (Otsego County) The district is serving …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Third Quarter
… the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterAshville Fire District – Procurement and Board Oversight (2025M-81)
… purchases? Audit Period January 1, 2024 – May 28, 2025 We extended the audit period back to August 2021 to … as possible. From January 1, 2024 through March 14, 2025, the District paid $254,700 on two purchase contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Opinion 90-47
… capacity, whereupon the superintendent, without the consent of the town board, retained private counsel to defend …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Fairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire Districts District Board of Fire Commissioners Board and officials procured goods and services in a costeffective manner and ensured claims were audited for accuracy and completeness
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Comptroller DiNapoli Releases Municipal Audits
… or adopt a code of ethics. As a result, the treasurer and lottery account clerk perform all their financial duties with … also no evidence that the board consistently reported the results of monthly audits to department members. Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 98-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her … funds they are not entitled to,” Stanzione said. “The arrest of Stephen and Kelly Tuomey sends a strong message of … State Police Superintendent Stephen G James announced the arrest of a Tannersville couple Kelly Tuomey 56 and her …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 2004-9
… Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public Health … county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state or local … and make arrangements among themselves and among "nutrition programs that receive federal, state, or local …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9DiNapoli: Audit Recommends Better Protections for Child Performers
… found shortfalls with how work permits were given to children and employers, inadequate monitoring of work … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … performers, the Comptroller’s office established accounts for performers’ earnings (deposits from employers) if parents …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersState Agencies Bulletin No. 1060
… provide information regarding a change in the processing of garnishment refunds. Affected Employees Employees who have … Processing of Garnishment Refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalState Comptroller DiNapoli Releases School Audits
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2