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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A charter school is a public … population during the 2011-12 and 2012-13 fiscal years to determine whether the billing invoices were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of Health to develop and execute a strategic plan for the maintenance and use of these and future medical equipment purchases, so New York is well prepared for the next public health emergency.” To compete for the purchase of durable medical equipment (DME) at the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively … Key Findings The Supervisor did not maintain accurate accounting records and reports, and the Board could improve …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Opinion 88-61
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … You informed us that you received a school tax payment in an envelope postmarked with a date after the last day for … You state that thereafter the taxpayer tendered payment in the requested amount but paid the late payment interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Municipal Audits
… Hudson Housing Authority – Information Technology (IT) (Columbia County) Authority officials did not ensure that IT systems were adequately secured and protected against … an acceptable use policy, and officials did not provide IT security awareness training. In addition, the authority …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces New $7 Million Investment in Northern Ireland
… has opened doors and created economic opportunities for all communities. We’re proud to be able to play a part in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Glens … Housing Authority – Tenant Rents (Warren County) Duties for processing tenant rents were not adequately segregated …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsPandemic Planning and Care for Vulnerable Populations
… addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care … a lifelong disability that involves functional limitations in the areas of learning, language, and behavior. OPWDD … Intermediate Care Facilities (ICFs), allow clients to live in a community home setting with others and be as independent …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… maintained complete and accurate financial information in order to provide the financial information necessary to develop accurate budgets and to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate … said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps … controls over personal, private and sensitive information. In the meantime, I have directed my audit division to expand …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic that likely exacerbated preexisting achievement gaps according to a report released today by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Comptroller DiNapoli Releases School Audits
… As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville … and South Colonie Central School District . “In an era of limited resources and increased accountability, it’s … 30, 2013, district officials planned to use $4.2 million of fund balance to finance district operations, however, they …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County made personal … purchases and used gas, oil and other town supplies for his own use, totaling nearly $70,000, according to an … C felony, and four counts of offering a false instrument for filing, a class E felony. The arrest was the result of a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressVillage of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66