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Island Trees Union Free School District – Overtime (2016M-389)
… The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … schools with approximately 2,300 students, is governed by an elected seven-member Board of Education. Operating … procedures to properly control and monitor overtime by documenting the approval and justification of overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
… review of all employee separation payments to ensure they are calculated according to the terms and amounts authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel … records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … update employee salaries included in offer of employment letters when salary changes were made. The Board did not … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or … to the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and to make government more …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerState Comptroller DiNapoli Releases Audits
… audit. Department of Health (DOH): Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26) … payments totaling approximately $1.5 million to Joia for pharmacy claims. In a follow-up, auditors determined DOH made …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… properly invoice drug manufacturers for rebates or remit all rebate revenue it collected. As a result, New York was …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… missing odometer readings. City of Ithaca – Records and Reports (Tompkins County) Although transactions recorded in … were omitted. In addition, bank reconciliations for accounts totaling approximately $51 million were not … disbursements not matching bank statements and six bank accounts lacking any accounting records. One additional …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the time of the audit, the director of probation was under investigation for taking leave from work without charging his …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Cortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card … whether credit card purchases were adequately supported for appropriate purposes and paid timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Richford - Town Clerk/Tax Collector (2019M-236)
… from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances totaling $2,089 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… was to determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Ithaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns … Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding District officials recognized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau … schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320