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Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Audit Objective Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and … Determine whether KatonahLewisboro Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… tragedies." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlNewfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… - pdf] Audit Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mState Comptroller DiNapoli Releases Audits
… for how long it should take to assign, address, or resolve tenant complaints. Records showed that a significant number of tenant complaints may have been unresolved for anywhere …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… could not show that caseworkers contacted children in foster care within the first 30 days of their placement and … regulates and supervises child welfare services, including foster care and adoption, through its Division of Child … could not show that caseworkers contacted children in foster care within the first 30 days of their placement and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Audits
… with incorrect information pertaining to other health insurance coverage that recipients had. By the end of the … and licensed twice; once as a parking lot to accommodate a tenant displaced from an MTA project, and once to a …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 92-47
… and used for any lawful county purpose. December 31, 1992 Robert A. Smith, Esq., County Attorney County of Rensselaer …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal & School Audits
… although not required by the town’s procurement policy, the board could have solicited some type of … how the funds were used or that the appropriate tax base was charged. Eastport Fire District – Procurement … method to procure professional services and insurance coverage from 10 vendors totaling $203,097. In addition, the …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … office. The computer was eventually returned; however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand larceny …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) … Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document … The Inspector did not properly manage permit fee collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former justice …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… network user accounts or properly manage permissions for 517 user accounts in the student information application by …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … District and the Spencerport Central School District . State Comptroller DiNapoli has made it a priority to audit …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19