Search
Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings … in light of a town board’s responsibility to oversee the general management and control of the town’s finances, the … issues. Without complete, accurate and reliable financial information, the Board cannot effectively monitor the Town’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… prepares, files and makes the AFR available to the public. With a population of 1,161, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… prepares, files and makes the AFR available to the public. With a population of 3,741, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving … of acupuncture services were paid twice. United performs reviews of Empire Plan claim payments to identify providers …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … whether the collections were remitted intact and in a timely manner. Three of the seven fundraising events …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Free School District (District) officials secured user account access to the network and financial application and … plan. Key Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Key … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … Determine whether claims were adequately documented for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Selected Aspects of Safety and Security in Subway Facilities
… The responses to the 141 electronic work orders (tickets) sampled from the period September 1, 2019 through … “Reason not indicated” and “Other Assistance” (53 and 41 tickets, respectively). For the 6-month period ended February … arms). For 16 of the 50 (32%) malfunctions, tickets were open for more than 5 days, ranging from 7 to 142 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… “This corrupt vendor thought he could double or triple his bills to the state, and he got caught red-handed,” said State … “Ordinary New Yorkers work too hard to have their tax dollars squandered by the dishonest and criminal actions … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and Utica. Local governments must comply with New York State General Municipal Law (GML) and should do more to … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… report - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and … supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded … District officials also did not properly report laboratory test results for testing conducted in Cycle Two, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9