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Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… did not obtain and review backup documentation for one contract with payments totaling $1.7 million during the audit period. The contract agreement with this agency did not have clear … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District District Board of Education Board and officials properly managed the Districts capital project project that includes building improvements and safety upgrades
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the … revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, … of $36,539 as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… the public's trust: you will be caught and prosecuted. My office will continue to work with Attorney General Schneiderman as part of our joint task force to root out corruption and protect public money." … New York State Comptroller DiNapoli, as part of the Joint Task Force on Public Integrity. The joint investigation by …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerOpinion 94-5
… in the first instance, by the town board. March 22, 1994 Anthony M. Sortino, Esq., Town Attorney Town of Irondequoit …
https://www.osc.ny.gov/legal-opinions/opinion-94-5XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies … A centralized contract is a contract let by the Office of General Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of … for proposals (RFPs) process, can help ensure that a village obtains needed goods and qualified professional … Did Village of Churchville Village officials seek competition for …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal & School Audits
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … totaling $211,171. The town may have saved $3,891 on diesel fuel purchases if town officials had used the New York State Office of General Services contract to purchase diesel fuel. Additionally, the highway superintendent had a …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County District Attorney Brooks Baker, auditors found that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… properly supported, for legitimate village purposes and approved prior to payment. The clerk-treasurer receives vendor invoices from a department head or by mail and … status, as either a library officer or independent contractor, is unclear. While this appointment and the duties …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
The critical role farms play in New York cannot be overstated both as an economic engine for their communities and an essential part of our food supply system
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… OVERVIEW When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as a Purchase Authorization contract (Purchase Authorization). This section provides … When a State agency awards a term contract that allows for the purchase of commodities on an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsTown of Amherst – Employee Benefits (2025M-90)
… [read complete report – pdf] Audit Objective Did Town of Amherst (Town) officials ensure employees received leave time benefits, stipends and separation payments consistent with collective bargaining … Did Town of Amherst Town officials ensure employees received leave …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90State Comptroller DiNapoli Releases Audits
… recipients receive necessary durable medical equipment (DME, i.e., devices and equipment available on a monthly … in overpayments and $503,619 in questionable payments for DME rentals. DOH made little progress in addressing the …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an … Thomas P. DiNapoli today that examines post-COVID trends in the state’s aging prison population. “The share of older … The longterm decline in the number …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationSaranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because … District employees. The Superintendent did not compare the payroll registers with payroll source documents (i.e., time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, … Putnam Valley Central School District Financial Condition 2016M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135