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State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background … did not provide all of the services which appeared to be his responsibility. The mileage information submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andBarker Central School District – Purchasing (2016M-208)
… the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background The Barker Central … not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208New York City’s Uneven Recovery: Mothers in the Workforce
… initially, in 2022 the previously strong job gains for women with children slowed compared to their male … mothers nationally and in the rest of the State. In 2022, women with children nationally faced an unemployment rate of … a decrease in unemployment between 2020 and 2022, Black women with children experienced the largest spike in 2020 to …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsIndustrial Development Agency Information
… for Local Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… in the number of individuals in state prisons has led to a demographic shift towards an older incarcerated … population, and necessitates increased attention to policies and costs associated with this population, … decision has declined from 57.2% in 2019 to 48.9% in 2024. When older individuals are released into the community, data …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … transportation, health and welfare services and textbooks to approximately 11,400 resident students attending nonpublic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Hurley – Transfer Station Collections (2024M-132)
… stolen or misappropriated without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Comptroller DiNapoli Releases State Audits
… of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months later, the LDC claimed the remaining $48,750 of the contract amount. To …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsVillage of Unadilla – Budgeting (2013M-143)
… is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, which is … be approximately $25,500. Budgetary variances were caused by the Board’s failure to consider historical revenues and … Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … their computer inventory that allows computer equipment to be tracked efficiently. Except for minor issues, the district’s computer inventory is …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Orleans County – Department of Social Services (2012M-222)
… examine two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is governed by a seven-member Legislature. The …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… decisions. The Supervisor filed the Town’s AUD 116 days late for 2008, 112 days late for 2009 and 374 days (more than a year) late for 2010. As of December 2012, the Supervisor had not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… critical duties so that one individual does not control all phases of a transaction, or designed procedures so that …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationState Comptroller DiNapoli Releases School Audits
… Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , Madison-Oneida BOCES , South Country Central School District , Ticonderoga Central School District …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits