Search
Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative … 2013-14 budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, … by an elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Stratford – Supervisor’s Records (2013M-11)
… The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May … and four Council members, governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled … the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… $400,000 overseas to build what a witness described as a “palace.” Chaudry appeared before Judge Matthew J. Sypniewski …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… if any, will be authorized or required either on the decision of the governing board to undertake the project itself or the decision to authorize the issuance of bonds or capital notes … to conduct a non-binding, advisory referendum on the decision to undertake a project to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualMattituck Fire District – Claims Audit (2025M-48)
… 1 and determined that the Board should not have approved 90 claims (67 percent) totaling $125,562. The Board did not: … payment. Specifically, the Board should not have approved 90 claims (67 percent) totaling $125,562 because the claims … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Freedom of Information Law (FOIL)
… part. You then will have 30 days to file a written appeal with the Comptroller's Office. Please include a copy of the …
https://www.osc.ny.gov/help/foilDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… treatment facilities during the pandemic, it put patients’ safety, security and treatment at even greater …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal Audits
… Clarence Public Library – Audit of Claims (Erie County) The board did not audit and approve claims prior to … are written. Village of Fort Johnson – Claims Processing (Montgomery County) Village officials have established effective …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … apply for all applicable transportation aid. As a result, the district was at risk of losing aid totaling $391,494. … However, once auditors informed officials of this risk, the school business manager promptly filed accurate aid …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… million were not audited prior to payment in accordance with state law. Additionally, the claims auditor did not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… However, the village posted a conflicting budget to its website six days later. As some of the differences between … on the proposed budget that was posted to the village's website, as that was the version presented to the public. By …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in line with …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School District Audits
… granting, changing, or disabling network user accounts. Johnson City Central School District – Special Education …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… a risk that providers could exceed their maximum cost per child if they were serving significantly fewer children and … avoidance, overcharges by vendors, and purchases that lack support for business need or reasonableness of price. State … weak practices that render Upstate vulnerable to misuse of funds and security risks. For example, Upstate paid 12 …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits