Search
Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a … submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Comptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the … renewal forms, income support and military records, to verify taxpayer eligibility. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not … also reviewed 50 non-payroll disbursements, including 137 invoices, totaling $379,209, and determined that 10 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… its fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – … officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not disable unnecessary …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsKerhonkson Fire District – Board Oversight (2025M-124)
… transparency and integrity. This critical function can help maintain public trust, prevent mismanagement, waste, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Cost-Saving Ideas: School District Auditing – Internal Auditor
… auditor Resources "Guidance on Internal Audit Functions," State Education Department "Getting the Most Out of Your Internal Audit Function [pdf]," Office of the State Comptroller "Standards and Guidance – International …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed over 7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsSelected Aspects of Discretionary Spending
… $47,458 for travel by other than the Fund’s preferred mode and without proper supporting documentation to justify …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAccess Controls Over Student Information Systems (2014-MR-1)
… to the information. Key Findings Individual users in all six districts were assigned more access rights than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1DiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) … totaled $42.1 billion and were $8.1 billion above the latest financial plan projections through Dec. 31. However, … than the prior fiscal year, but $761.1 million below DOB’s latest financial plan projections. PTET collections in Dec. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionState Comptroller DiNapoli Releases State Audits and Examinations
… New York State Comptroller Thomas P. DiNapoli announced today the … audits and examinations have been issued: Central New York Regional Transportation Authority (Centro): …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… Local Retirement system through her work as a nurse at the South Beach Psychiatric Center. She chose to leave her … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersGeneva City School District - Reserves (2018M-51)
… to fund reserves in its annual budgets. Seven reserves with balances totaling $9.4 million (72 percent of total … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal … transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury … Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Butternuts – Highway Facility Capital Project (2021M-94)
… bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and written/fax proposal for two … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial … corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Port Jervis City School District – Financial Condition (2022M-152)
… (Board) effectively managed the District’s general fund financial condition. Key Findings The Board and District … As a result, the District levied more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general fund appropriations by an average of $5.8 million each year …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Garrison Union Free School District – Information Technology (2023M-127)
… – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials secured the … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127