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Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… services. Key Findings The Board and District officials did not always seek competition for professional services. As … between July 1, 2023, through June 30, 2024: Officials did not seek or provide documentation to support the … provider since 2006 without seeking competition. Officials did not adhere to the District’s written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers … or timecards. As a result, seven full-time employees with 2024 salaries totaling $238,569 did not prepare time records …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Saugerties – Claims Auditing (2024M-144)
Determine whether the Town of Saugerties Town Board Board properly audited claims and authorized credit card purchases
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not formally …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Oversight of School Fire Safety Compliance
… New York City). Key Findings We found the Department does not adequately monitor whether schools are in compliance … report all violations. Our visits to 25 schools found many did not complete the required number of fire drills, and … compliance. For example, the Unit cannot easily determine how many, or which, schools’ inspection reports are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceComptroller DiNapoli Releases State Audits
… Tuition Assistance Program: State Financial Aid at Barnard College (2015-T-1) Auditors determined that Barnard was …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… information such as the offender’s name, age, exact address, employment address, photograph and physical … Steuben and Warren counties; city police departments in Buffalo, Mount Vernon, Ogdensburg, Rochester, Syracuse and … For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/swr/2014/SORA/global.pdf For access to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringArrochar Meats, Inc.
… or did not have the documentation to support it followed, State procurement requirements when purchasing fuel from … DMNA staff: (i) did not purchase this fuel from existing State contract fuel vendors or justify why the State … priced appropriately. We did not conduct further tests on the food purchases. Key Recommendations Conduct …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, even during … publicly financed care. Programs are administered at the county level through a network of 59 Area Agencies on Aging …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect … or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union … competition for 20 purchases totaling approximately $257,100. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit … of students did not graduate on time and were not prepared for higher education or to obtain employment, and identified … DiNapoli said. “The DOE must make sure students are ready for their next steps after high school and should prioritize …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, … New York City Transit (Transit), provides paratransit service within New York City, as required under Section 223 … and did not support the MTA’s conclusion. The contractor’s Quality Assurance program was not carried out in accordance …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsState Comptroller DiNapoli Releases Municipal Audits
… did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and investigation, the former clerk pleaded guilty to …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… eight of them because it lacked the necessary information on the businesses’ cash flow. For the other seven, it … not have feasibility analysis documents because it relied on reports provided by third parties. The 23 sampled projects … accounting for 472 of the expected jobs, got extensions on their completion dates – one for eight months and the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationState Comptroller DiNapoli Releases School District Audits
… been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany County) The district’s internet connectivity met the Federal Communications … audit and approve seven claims totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Schuyler County – Treasurer’s Office (2014M-186)
… point in time during the fiscal year. Because financial records were inaccurate and out of balance, the annual update … the filed 2011 AUD was not supported by the accounting records because office staff did not make all of the … with OSC in a timely manner and ensure that the accounting records are accurate. Ensure installment agreements are …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not under written contract …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits