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Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … November 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2013. Background The Port Byron Central School District is located in the Village of Port Byron and the Towns of … the Town of Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Regulation). BOCES officials did not: Competitively bid three lease purchases and one straight lease for …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSUNY Bulletin No. SU-318
… and have an Active, Leave with Pay, or Leave of Absence payroll status on the appropriate effective date, OSC will … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … SUNY Bulletin No SU318 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateDiNapoli: After-School Provider Misused $194,320 in Public Funds
… expenses that were unnecessary, not allowable or unrelated to its programs, according to an audit released today by New York State Comptroller … DiNapoli said. “The State Education Department needs to step up and do a better job of making sure that taxpayers …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under … the authorizations necessary to transfer federal grant funds to reimburse other state funds for costs associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsQuaker Street Fire District – Board Oversight (2021M-96)
… (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were … The Board did not ensure all disbursements complied with the procurement policy and claims were for a proper … in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … as a result of this audit. … Determine whether Town of Shelter Island Town officials properly administered the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 101 deposits totaling $127.2 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 14 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a six-month period that started in October 2023, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My office pays close attention to Medicaid because it’s critical for so many New Yorkers and … audit found areas where the Department of Health can do better and avoid improper and wasteful spending of taxpayer …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Former Company and Auxiliary Treasurer Wendy Wharton, 53, of Manchester, allegedly took thousands of dollars in cash withdrawals and advances from the fire … as she gambled away public money and violated the trust of her community," DiNapoli said. "Thanks to my investigators …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftNYS Common Retirement Fund Reports Third Quarter Results
… 2019, with an estimated value of $225.9 billion, according to New York State Comptroller Thomas P. DiNapoli. “A strong … (3.5 percent). The Fund’s funded ratio of 96.1 percent is one of the strongest in the nation. DiNapoli initiated … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained … through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Colden – Highway Operations (2017M-127)
… of parts and labor for each vehicle during its service life. … Town of Colden Highway Operations 2017M127 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Elmsford Union Free School District – Fixed Assets (2017M-147)
… The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. … officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such … as personal inmate telephone charges from the commissary account. Key Recommendations Ensure that commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209