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DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $24.2 million in questionable or fraudulent personal income tax refunds payments so far in 2018. "Tax cheats are continuously looking for new ways to … P DiNapoli announced today his office stopped $242 million in questionable or fraudulent personal income tax refunds …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and … and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) The justices did not … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 million … estimated revenues and budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). Background Our initial audit, … and BMCC officials need to improve related to the use of bank accounts. As of July 1, 2008, CUNY colleges are required … CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followShelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Police Property Room Inventory (2014-MS-4)
… , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit [pdf] , Village of Johnson City [pdf] , Madison County [pdf] , Town of Newburgh [pdf] , City of Troy … the integrity of property until its disposition is a critical element of police work. The failure to …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingCaledonia-Mumford Central School District – Financial Management (2024M-101)
… the District’s outstanding future financial commitments by a total of $1.3 million over the three years, which made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and the vehicle operator must blow … notify Probation and prohibit the driver from starting the car if the operator’s blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… mishap that disables normal processing. We found that ITS did not have established policies and procedures for backup … in the event of a regional disaster. We also found ITS did not comply with certain State cybersecurity policies and … systems. The eight recommendations addressed user access, change management, patching, business continuity, disaster …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followNorth Greenbush Common School District – Budgeting (2016M-112)
… examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. Background The North …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112King Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Montauk Fire District – Audit Follow-Up (2024M-117-F)
… the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its … the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… (OMH). The Institute conducts clinical trials and research studies relating to the treatment of mental illness. The …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-follow