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Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Objective Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key Findings District officials need to improve the separation payment … Assess whether separation payments to certain District officials were authorized and accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… The Supervisor filed an incorrect Annual Financial Report (AFR) and did not file the AFR on time. The Board did not audit the Supervisor’s records … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationCity of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Response Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those … To determine whether it has plans or procedures to address …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Fiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. … the System Basics [pdf] document to learn more. Search for a local government or school district. Search Now … Thomas P DiNapoli created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… & Gamble, 3M and Yum! Brands. In a separate letter to Mail.RU , a Russian internet firm, DiNapoli and Stringer called on … unacceptable for a corporation to fail to police its own site according to its own policies. Our investment, and …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldState Contract and Payment Actions in September
… R. Sheth for psychiatric services at Brookwood Secure Center. Department of Correctional Services $4.4 million with … data repository. $18.4 million with University of Kansas Center for Research for delivery of the New York State … to the City of Tonawanda, $1.6 million to the City of Kingston, $1 million to the City of Canandaigua, $900,000 to …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberComptroller DiNapoli Releases Municipal Audits
… did not always sign time sheets as required. Town of Westfield – Real Property Acquisition (Chautauqua County) …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… bus, and commuter railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for … the continued provision of service is especially critical to the economic health of New York City and its residents. … More than half of City residents used public transit to commute to work in 2019. The New York City metro area also …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaWalton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. … protection and other emergency services to the Walton Fire District residents. The Department is governed by five … Key Findings The Treasurer did not maintain complete accounting records of disbursements, receipts or cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… investments in companies that are large contributors to carbon emissions like the coal mining industry, and increase … part of the United Nations Climate Change Conference. “Low-carbon, sustainable investments are key to our future,” … on climate change best practices. The Fund was ranked first in active ownership and sixth overall among the 500 …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureComptroller DiNapoli Releases Municipal Audits
… of Voorheesville , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … filed in October 2013, more than two years late. Town of Wilson – Purchasing (Niagara County) The board did not ensure … of Voorheesville Willsboro Fire District and the Town of Wilson …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli: 23 School Districts Designated in Fiscal Stress
… for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. … System for the school year SY ending on June 30 2021 down from 31 school districts in fiscal stress the prior year …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … did not ensure that money received for ambulance services was properly recorded, reported and disbursed. As a result, … Ski Area, has not developed policies or procedures for how ski collections should be recorded, deposited and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether … that had records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mWyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1