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Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… accurately paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered with the former … agreement, which included severance payments, due to concerns of potential litigation against the Town. The …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted … City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
… Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … checks totaling $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. … were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 931 … at the New York National Guard Joint Force Headquarters in Albany County. $2.4 million with Streeter Associates Inc. … classroom and office space at Cayuga Correctional Facility in Cayuga County. Office of Park, Recreation & Historic …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… State Comptroller Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon today announced that Dennis Mosesman and Elsie Mosesman have been indicted on charges including … Grand Larceny in the Third Degree, a class D Felony, and Offering a False Instrument for Filing in the First …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandComptroller DiNapoli Releases Municipal Audits
… Fund; outstanding bail of $7,200, more than six years old, has not been remitted to the town as required; and the … holding $3,650 in bail money that is more than six years old. Further, the court is not properly reporting unresolved traffic tickets to the Department of Motor Vehicles. Town of Norwich …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases State Audits
… Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013, examined whether the fellowship leaves … staff were awarded for authorized purposes and in compliance with all applicable requirements. Although most … and the integrity of CUNY's fellowship leave program. In a follow-up report, auditors determined CUNY has made …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… District and the White Plains City School District . “In an era of limited resources and increased accountability, … unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … retain quotes or bids. A prior audit, which was released in August 2009, recommended that the district amend the …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… [read complete report – pdf] Audit Objective Did the Henrietta Fire Company, … activities. From January 1, 2023 through December 31, 2024, the Company’s disbursements totaled $299,640 and … purchases, such as purchasing approximately $600 in gift cards for attendees at the Company’s annual membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Comptroller DiNapoli Releases School Audits
… District and the Tri-Valley Central School District . “In an era of limited resources and increased accountability, … expenditures and maintain financial stability beginning in the 2010-11 fiscal year. However, the board-adopted … Project (Erie County) The district was not transparent in its use of capital project funds. The district set aside …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0SUNY Maritime College Review of PCard Transactions and TCard Expenses
… were for the official duties of the cardholder and were in accordance with the OGS and Maritime’s Procurement Card … of travel and keeping the best interest of the State in mind. It is the responsibility of the agency to ensure all … reasonable, and necessary, all authorized travel is in the best interest of the State and employees receive …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… the ongoing project. However, we found: While the Business Administrator maintained financial reports that documented … Key Recommendations The Board should: Ensure the Business Administrator provides periodic budget-to-actual capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use … by the Board. Update the electronic banking policy and disseminate it to all authorized online banking users. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… cost-benefit financial analysis to help ensure that the most cost-effective option is selected. …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property