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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Woodbourne Fire District – Board Oversight (2023M-98)
… operations, including controls for wire transfers, online banking, investments, procurement, travel and … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Gorham – Procurement (2024M-7)
… with Town policy, statutory requirements and good business practices. Key Findings Town officials did not … with Town policy, statutory requirements and good business practices. As a result, there is an increased risk … with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… principals did not retain cash collection logs from the safes where club money was placed before deposit and club …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The Greater Jamaica … will maximize the benefits seen by neighborhood residents. State Comptroller DiNapoli should be commended for producing … to build a Jamaica that works for working families,” said State Senator Leroy Comrie. “State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a village purchases a parcel of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a village purchases a parcel of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Comptroller DiNapoli Releases State Audits
… Auditors found Corcraft officials awarded contracts without testing all of the required specifications and … information pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for … identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsXII.6.A Paying Another State Agency – XII. Expenditures
… with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing … Billing Business Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying … Business Unit. Process and Document Preparation: Send an email to [email protected] with a request for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Comptroller DiNapoli Releases Audits
… individuals and families, including assessment of needs, case management, access to health care, treatment for … Association, Inc. (CAMBA) to provide temporary housing, case management, housing referrals, placement services and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… requirements. Department of Health – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations … premium for the recipient, and must submit encounter claim data as evidence of the delivery and any other … of the questionable claims identified have not been reviewed, and DOH has not followed up with the 10 MCOs …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 922
… instructions to determine and record the county of residence of employees. Background Since many facets of … (OSC) has begun populating employees’ county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This initiative is currently limited to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageTown of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and … respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program