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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andAdvisory Council for the Retirement System
… Ronald J. Walsh, Jr. President Council 82, AFSCME Barbara Van Epps Executive Director Conference of Mayors Barbara Zaron President New York State Organization of …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Ticonderoga Joint Town/Village Fire … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fNYS Comptroller DiNapoli Announces Coal Investments Under Review
… strategy to the recommendations of the Decarbonization Advisory Panel convened by Governor Cuomo and Comptroller …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewNorth Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Investing in New York
… spur economic growth and create and retain jobs. In-State Private Equity Investment Program This program invests in private … York small businesses for working capital, equipment, or real property. For more information, visit the Pursuit …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… York State Police and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she has been convicted of a … in partnership with Fulton County District Attorney Brown and the New York State Police. Since taking office in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, report and … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing … of their potable water outlet sampling conducted in the High School on the District’s website. This final report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Excessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfReal Assets
The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend managers
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentComptroller DiNapoli Releases Municipal Audits
… , Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, … and 2014 annual financial reports. Upper Mohawk Valley Memorial Auditorium Authority – Procurement (Oneida County) … Salamanca Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Union Free School District (District) officials secured user account access to the network and financial application … contingency 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOpinion 2002-15
… Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on … for street lighting in a town and for maintaining a building used as the town hall are raised by taxes levied on … or town outside village, basis. We are informed that the building used as the town hall is owned by the town, used for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… Central School District (District) officials ensured credit card and purchase card charges were properly approved, … Key Findings District officials did not ensure that all credit card and purchase card charges were properly approved … purposes. Additionally, officials did not ensure that credit card charges were reconciled in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… in seized assets and complete a financial disclosure form prior to sentencing, which is scheduled for June 29, … co-defendants – Rabbi Samuel Hiller, 59, of Far Rockaway, Ira Kurman, 54, of Hewlett, and Roy Hoffmann, 53, of Woodmere … Thomas P. DiNapoli notified ICDC and specifically, Ira Kurman, that it planned to conduct a routine audit of …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-f