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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City of Salamanca – Collections (Cattaraugus County) The city comptroller’s collections were not always accurately … $2 million that consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $310,865. Officials did not develop and manage a comprehensive investment program or develop procedures for … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to … user accounts. Seven of these users left the district between 2011 and 2019. Hilton Central School District – …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Health Insurance Buyouts (Suffolk County) Although the district’s health insurance buyout program is generally cost-effective, the district could achieve greater savings by modifying the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… program. The audits identified approximately $790 million in savings from eliminating unnecessary payments and collecting rebates from drug makers. “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Comptroller DiNapoli Releases Municipal Audits
… potential for inappropriate use of town fuel to occur and go undetected was significant. Town of Lockport – Asphalt … of millings inventories and sales revenue to occur and go undetected. The superintendent also did not update the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials reduced surplus fund balance …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Owego – Records and Reports (2025M-137)
… records and reports for informed decision-making, legal compliance and accountability. These records are … a Downtown Revitalization Initiative project. 2 OSC’s website provides more information on AFR non-filers and the …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… (OCFS) could not show that caseworkers contacted children in foster care within the first 30 days of their placement … and lacked documentation proving children were placed in foster homes that met program certifications, according to … the foster care program, including placing children in foster care settings, certifying and approving certain …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… This opinion represents the views of the Office of the State Comptroller at the time … of all expenditures thereof (emphasis added). This Office has expressed the opinion that, if separate bank accounts are not specifically required by State or local legislation, …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Preston Fire District – Board Oversight (2025M-87)
… [read complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … Did the Preston Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for stealing … barred from seeking public office again. Town of Throop – Highway Department The board and superintendent did not … the possible misappropriation of village funds. In August 2023, the assistant clerk was arrested on charges of grand …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Authority: Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility (2016-S-78) Auditors found the … Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… respectively. New York City Health and Hospitals Corp. (HHC) (2017-N-2) Auditors reviewed files for a random sample … of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses … not completed before hire. None of the facilities followed HHC procedures for maintaining documentation of all screening …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to facilitate the school’s procurement of IT assets and services and to maintain inventory records, school officials … County) The board did not properly manage its highway garage capital project. Although three project construction … policy addresses the procurement of goods and services not required to be bid. However, the policy does not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Parks a Growing Attraction
… state. Niagara Falls had 8.9 million visitors in 2025 and Jones Beach had 7.9 million visitors. Niagara Falls is the … of 194 percent), Saratoga Springs (63 percent) and Jones Beach (34 percent). Figure 3 – Ten State Parks with the … Since 2016 Niagara Reservation Niagara 8,905,883 (623,442) Jones Beach Nassau 7,913,408 2,003,070 Gantry Plaza Queens …
https://www.osc.ny.gov/reports/state-parks-growing-attractionState Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's … Town of Thurman – Garbage Bag Inventory and Collections (Warren County) The board did not establish comprehensive … employees and officials were for proper district purposes. Warren County – Occupancy Tax and Weights and Measures …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. … State Comptroller DiNapoli announced completed audits of the Bellmore Union Free School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Schenectady City School … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits