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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Granville Central School District – Medicaid … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… of a Staten Island woman for the theft of her sister’s state pension death benefit. Lorna Gutierrez, 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When … From scammers and check-washers to identity thieves and gang members, those who commit financial crimes on Staten …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersState Agencies Bulletin No. 1943
… Purpose The purpose of this bulletin is to provide agencies the process for reporting hours of paid leave used by employees to obtain the COVID-19 immunization under the American Rescue … 2021. Affected Employees Employees utilizing paid leave to obtain COVID-19 immunization, subject to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaNew York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… According to data released by the U.S. Department of Agriculture in … in 2015. The losses experienced in 2025 are partly due to the ongoing pressures being experienced by the … data were available. New York’s farmers continue to face numerous challenges , including rising labor costs, …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025Medicaid Program – Oversight of Managed Care Provider Networks
… to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 … managed care organizations (MCOs) maintain and monitor a network of providers supported by written agreements that is … all services covered under the contract. If the provider network cannot provide services, the member can go out of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… DiNapolis Student Achievement Program promote the ideals of public service among the leaders of tomorrow …
https://www.osc.ny.gov/student-achievementDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… is on the road to recovery. New York City’s iconic Rockaway Peninsula is an 11-mile-long barrier in Southwestern … Queens. The communities along the peninsula are Far Rockaway, Bayswater, Edgemere, Arverne, Hammels, Seaside, Rockaway Park, Belle Harbor, Neponsit, Rockaway Beach and Breezy Point. “After the devastation of Superstorm …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and … balances of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did not properly …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… of its November budget and financial plan: “Our regional transit system is on the edge of a precipice. Without a … region faces service cuts in 2021 that would change public transit as we know it. It’s too late for federal help to … as possible. “Washington needs to act now to support mass transit, the lifeblood of metropolitan economies.” …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCollege at Brockport – Selected Employee Travel Expenses
… rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… and Carmel and Southeast in Putnam County. The District is governed by an elected seven-member Board of Education, that is responsible for the District’s general administration … policies and expectations. The Superintendent of Schools is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Port Jefferson – Justice Court Operations (2020M-56)
… until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices should provide … The Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Fire Island Union Free School District – Claims Auditing (2023M-114)
… (District) Board of Education (Board) properly audited claims before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an increased … develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … Town Supervisor and Town Board Board ensured cash assets in the Supervisors custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172