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Fishers Fire District – Financial Condition (2021M-128)
… balance increased to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be improperly providing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… network user accounts were unneeded and additional entry points that could have been used to inappropriately access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
… whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial activities. Key … Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Cambria – Capital Projects Financing (2017M-161)
… is governed by an elected five-member Town Board, provides services including highway maintenance, snow removal, water … a $200,000 BAN to finance project costs for a town park comfort station and deposited the proceeds into the general … only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Comptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … Disbursements (Delaware County) The town supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments to … The affiliated dentists created false entries in medical records to support claims, and that it was not possible to … of Health: Medicaid Program: Overpayments of Ambulatory Patient Group (APG) Claims (Follow-Up) (2015-F-20) An initial …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsOpinion 98-5
… prohibited interest in a contract if he or she submitted a bill to the county department of social services for payment … prohibited interest in a contract if he or she submitted a bill to the county department of social services for payment … a funeral director would have a prohibited interest in a bill submitted to the county for the costs of burying a …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases Municipal & School Audits
… timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately … $95,000 (dating back to 2007) were not remitted to the commissioner, approximately $94,000 in revenues generated …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… your agency’s grants. In the e-mail, please provide your full name, agency, e-mail address and phone number. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… are elected by the tenant population. The Board, which has ultimate responsibility for the Authority’s operations, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Taxable Travel
… rent inspections throughout the New York metropolitan area. The objective of our examination was to determine … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelWhitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 … million over the audit period, and at the end of fiscal year 2023-2024, totaled $52 million. Audit Summary The Board … recalculated, surplus fund balance for fiscal years 2019-20 through 2023-24 for the general fund, as a percentage of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOpinion 89-32
… provisions of General Municipal Law, §801 (1986 Opns St Comp No. 86-7, p 11; 1979 Opns St Comp No. 79-146, p 28). We also note that a county … property, including a leasehold interest (see 1988 Opns St Comp No. 88-24, p 43; 21 Opns St Comp, 1965, p 319), if …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual