Search
Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process for the period … and the City School District of Albany. It is governed by a 10-member Board of Education, elected by the boards of the … were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and New …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… $22,602 to which they were not entitled. The Town did not hold public hearings as required before entering into and … supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to entering into and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Broome-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 operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use … of her plea agreement, of which she paid $20,000 during yesterday’s plea. “Ms. Brown violated the public trust by … Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds for her personal use …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsPlacement Agent Ban
Codifies the current OSC policy which bans the use of placement agents paid intermediaries and registered lobbyists in obtaining investments with the CRF
https://www.osc.ny.gov/legislation/placement-agent-banWantagh Fire District – Payroll (2013M-176)
… District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An elected … the District employees were paid only approved salaries and wages. However, although the Board adopted a leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists of five elected members. … The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … such as accessible restroom stalls with an overall width of at least 60 inches and a door opening at least 32 inches …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44DiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… and did not give rationale for the lower target, according to an audit released today by State Comptroller Thomas P. … DiNapoli. “New York’s MWBE program is vitally important to help level the playing field and give qualified companies a chance to do business with the state,” DiNapoli said. “The MTA needs …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… Comptroller Thomas P. DiNapoli today said the $150 billion federal Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered … time the aid was given have not. “The formula used by the federal government to distribute the coronavirus funding, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… an object or person and restroom soap dispensers and hand dryers mounted at an accessible height. 16 components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… Comptroller Thomas P. DiNapoli said. “The state pension fund has invested nearly $8 million in RealEats because the … investment returns so public workers can have a secure retirement.” Through its In-State Private Equity Investment Program, the New York State Common Retirement Fund partners with investment firms to invest in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilitySuffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145XII.4.E Electronic Invoicing – XII. Expenditures
… module in the Statewide Financial System (SFS) provides online agencies with the ability to receive electronic … The purpose of this section is to provide guidance to online agencies about identifying and processing e-invoices … SECTION OVERVIEW AND POLICIES This section provides online agencies with guidance regarding the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… for years, according to a review of more than 340 cases at 13 county probation departments released today by … 13 departments reviewed had a total of 3,851 restitution cases with probation supervision during the audit period of Jan. 1, 2018 to June 30, 2019. Auditors reviewed 343 cases with ordered restitution totaling $2.8 million in …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victims