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Town of Wethersfield – Capital Project (2025M-46)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … not require formal competition but required quotes. Audit Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is … & Installations, while clocked in at his job for the housing authority. “Public time is for public work, not to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Company official was charged today with grand larceny in the third degree after allegedly stealing over $20,000 in … by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff Philip C. Povero. Former Company and Auxiliary … thousands of dollars in cash withdrawals and advances from the fire company's credit and debit cards to gamble at …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftCity of Glen Cove – Budget Review (B7-16-12)
… expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … million in revenue in the 2017 proposed budget from the sale of waterfront property and City officials were unable to …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Long Island Association for AIDS Care
… the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by … LIAAC’s claims for payment totaling $120,293 for employee medical and dental expenses for the period February 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Inspire on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… District and the Walton Central School District . “In an era of limited resources and increased accountability, … unrestricted fund balance declined by about 73 percent. In addition, the general fund’s cash level was deficient, resulting in district officials not having sufficient cash to pay …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsTowns’ Road Management Plans (2014-MR-2)
… New York State Highway Law requires an annual agreement between the highway superintendent and town board … Preston) had an annual plan of road work listed on their agreement approved by the board. The Towns of Binghamton and … the board should monitor the plan by ensuring their annual agreement complies with the long-range schedule. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2State Agencies Bulletin No. 1931
… be made available on the PayServ bulletin board and OSC website as well. See Attachment Agency Actions Agencies must … (Administration) and 09/15/2021 (Institution) to ensure Payroll files can be successfully processed in SFS. If the … (Institution) and 10/06/2021 (Administration) to ensure Payroll files can be successfully processed in SFS. If no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez today announced the … the Bronx, is charged with illegally cashing 20 checks in Brooklyn for nearly $8,000 issued by the New York State and … law abiding taxpayers end up paying the price,” said Brooklyn District Attorney Gonzalez. “I would like to thank …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… Carnright announced. Michael Denardo, 38, of Wallkill, is accused of conning a board member into signing blank … of the taxpayers he was elected to serve,” DiNapoli said. “What this fire district needed was checks and balances, not … expansion. Denardo obtained blank, co-signed checks from a fellow board member for what he claimed were architect …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Access Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Payroll Forms
… below for instructions for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( …
https://www.osc.ny.gov/state-agencies/payroll/formsComptroller DiNapoli Releases Municipal Audits
… Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … of the 10 tenants reviewed. Oneida County Department of Social Services – Contract Monitoring and Payments … Housing Authority and the Oneida County Department of Social Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. In … parkland. Key Findings Five of the 11 municipalities did not comply with all the requirements of their legislation. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Waverly Central School District – Financial Condition (2013M-148)
… transparency through the budget process with public disclosure. If District officials intentionally continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… controls and did not audit the Clerk-Treasurer’s records as required. Although our tests of financial … the results of the annual audit of the Clerk-Treasurer’s records. Establish a multiyear financial plan to better …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399