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Village of Warsaw – Justice Court Operations (2021M-214)
… fines and fees, they did not maintain accurate records and reports. The Justices and/or Court officials: Did not maintain an accurate cashbook or outstanding bail reports . Without accurate bail records, the Justices cannot … Key Recommendations Maintain accurate records and reports. Retain original bank statements and properly …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Comptroller DiNapoli Releases Municipal Audits
… This caused an inequity in favor of the taxpayers that reside in the village of Westfield at the expense of those taxpayers that reside outside the village. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Red Creek Central School District – Financial Management (2020M-75)
… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132North Tonawanda City School District – Information Technology (2023M-102)
… separated from the District. Educate users on data privacy and security awareness. Develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … water, food insecurity and investing in universal child care. My office has detailed the challenges faced by working parents and child care providers, and a commitment to advancing universal child …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressCity of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2IT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to … IT assets were missing locations or employees assigned. As a result, officials exposed the approximately $21.8 million …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfState Comptroller DiNapoli Releases Municipal Audits
… public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … not charged for water system debt according to the local law. Terryville Fire District – Treasurer’s Duties (Suffolk …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which … Albany Leadership Charter High School for Girls Professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… the annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School … Request interim financial reports from the Director of Finance for use in monitoring the School’s financial … and developing realistic budgets. Establish a Budget and Finance Committee as required by the School by-laws. Comply …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
Oyster BayEast Norwich Central School District Information Technology 2018M22
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyLewis County – County Bridge Maintenance (S9-13-3)
… to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential … inspection. However the County’s response time to this flag was only eight days later (50 days) than NYSDOT’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Huntington – Payroll and Legal Services (2013M-28)
… million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not monitor and control these costs. The Town routinely pays supervisors for overtime that … of why the overtime is necessary. Allow employees to carry over only the number of vacation days that are allowed …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials … an increased risk that its assets could be lost, misused or stolen. Deficiencies identified from our audit include: The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37