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DiNapoli Presses Companies on Political Disclosure
… To date, shareholder proposals for the 2019 proxy season have been filed with: Wynn Resorts Ltd. (proposal … Delta Airlines and PepsiCo Inc. During the 2018 proxy season, the Fund filed 16 shareholder proposals seeking …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosurePine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18DiNapoli Announces State Contract and Payment Actions for October 2016
… his commitment to added transparency via his Open Book New York website. Highlights for October 2016: Major Contracts … Hospital Society and $20 million to Wyoming County Community Hospital to facilitate consolidation of services. … Buffalo Bills Inc. for game day expenses at Ralph Wilson Stadium. $695,000 to the city of Glen Cove to construct a new …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andExcessive 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.pdfSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPort Ewen Fire District – Financial Management (2024M-157)
… – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s … Determine whether the Port Ewen Fire Districts District Board of Fire Commissioners Board properly managed the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Town of Glen - Water and Sewer Operations (2023M-167)
… whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Opinion 92-4
… the type of conditioning necessary for the firefighters to efficiently fulfill their firemanic functions, the nature … assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… - pdf] Audit Objective Determine whether the Lowville Academy and Central School District (District) used resources … Determine whether the Lowville Academy and Central School District District used resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetOpinion 98-9
… of Department of State, 1988 McKinney's Session Laws of NY, at A-10). Consequently, these provisions parallel those … Committee on Fire Laws, 1957 McKinney's Session Laws of NY, at 2171; cf . 1988 Opns St Comp No. 88-60, p 119, … Mem of the Division of the Budget, Bill Jacket, L 1980, ch 303), it has remained our view that section 122-b requires …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Comptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … officials notified the local health department about test results exceeding the lead action level within the … . 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Alabama Caledonia Fire Department Caledonia …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… in the Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise … and receipts. Obtain and review canceled check images to ensure that all disbursements are proper. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations