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DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesMedicaid Program – Managed Care Payments to Unenrolled Providers
… audit covered the period from January 2018 through June 2022. About the Program Medicaid managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of New York State General Obligation (GO) Bonds totaling $539.6 …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic … School District – Procurement of Professional Services (Monroe County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… payments should have ended. However, the Tuomeys did not report the death of Stephen’s father to the New York State …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsFriendship Central School District – Fund Balance and Reserves (2022M-55)
… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … a comprehensive written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… and could be used to reduce the TW general fund’s tax levy. Improperly funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer inequity. Key … Ensure transfers are only made to funds with the same tax base. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Batavia City School District – Information Technology Equipment Inventory (2022M-74)
Determine whether Batavia City School District District officials appropriately track and inventory information technology IT equipment
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryLittle Flower Union Free School District – Fixed Assets (2022M-78)
… were recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78South Orangetown Central School District – Network User Accounts (2022M-24)
… did not: Ensure procedures for granting, changing and disabling network access are consistently followed by all … include 13 generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure … unneeded network user accounts are immediately disabled and regularly review enabled network user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… [read complete report - pdf] Audit Objective Determine whether the Town of … monthly reports or ensure the annual update document (AUD) was accurate. Without complete and accurate financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 … based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District District Board of Education Board and District officials properly procured goods and services and audited and approved claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mValhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has in place for the process to communicate employee change in status to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26East Moriches Union Free School District – Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and Superintendent effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… complete and accurate inventory records to safeguard unused information technology (IT) assets. Key Findings … obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2North Salem Central School District – Network User Accounts (2022M-140)
… unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … and ensure that employees implement and comply with the procedures. Maintain a list of authorized user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140