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State Comptroller DiNapoli Releases Audits
… Medicaid recipients were discharged within 24 hours of admission, indicating a high risk that a portion of these …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… includes temporarily pausing new interviews of student visa applicants for review of their social media accounts and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company Schenectady Municipal …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1City of Glen Cove – Budget Review (B7-14-16)
… such as tax certiorari judgments and termination payments, with debt when it should be funding such expenditures with operating revenues. The City continues the practice of supporting operating expenditures with unrealistic revenue estimates and one-shot revenues. The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Newfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the financial software applications that they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedOswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Dover – Financial Activities (2013M-139)
… 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of … Town of Dover Financial Activities 2013M139 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Addison – Payroll (2024M-12)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer … and fiscal duties and responsibilities (see Village of Addison – Board Oversight (2024M-8) ). The Board did not … Determine whether the Village of Addison Village Board of Trustees Board ensured that the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … up-to-date quarterly budget status reports and balance sheets in a timely manner. Tuckahoe Union Free School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal … completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsCity of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund and an …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … include a tax overlay in the adopted budget and will have to adopt the proposed local law to override the tax levy limit in 2017. City of Troy – Budget …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… payroll outside of normal pay dates such as when employees do not submit payroll information in a timely manner. …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-21
… 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and … law, located in said town or towns are hereby authorized to establish in such town or towns and village or villages a … hearing and permissive referendum requirements applicable to the establishment of the joint fire district by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-audits