Search
Former Fire Co. Treasurer Admits Stealing $24K
… betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsBrighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Lindenhurst Union Free School District – Credit Cards (2016M-179)
… a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of those employees who are issued credit cards and report this information to the Board at each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Lynbrook Union Free School District – Special Programs (2016M-45)
… million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial … pertaining to the playground program were incomplete and inaccurate. Checks for the summer driver’s education … deposited in a timely manner. Key Recommendations Develop and adopt written policies and procedures for collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Churchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … annual reserve report that includes the reserve balances and planned uses, but does not address the establishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… the bill is also expected to result in higher health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost of borrowing for state and local governments' capital …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Brushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158South Kortright Central School District – Claims Audit (2023M-69)
… In addition, we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it … were approved without documentation to verify compliance with the District’s procurement policy. Key Recommendations … before authorizing payment. District officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department … Key Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfComptroller DiNapoli Releases Municipal Audits
… County) Auditors found that the significant revenue and expenditure projections in the tentative budget are … County) Auditors found that the significant revenue and expenditure projections in the proposed budget appear … balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. County of Rockland – Budget …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-187
… Purpose To explain OSC and agency procedures related to the Factor Change. Affected … employees in salary Grade 890 with a Pay Basis Code of CAL and CYF Background Effective Pay Period 12, the factor used to calculate biweekly earnings on Job, Additional Pay and certain miscellaneous earnings will change from the Leap …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyfSUNY Bulletin No. SU-241
… Purpose To explain OSC and agency procedures related to the Factor Change. Affected … employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background Effective Pay Period 11, the factor used to calculate biweekly earnings on Job, Additional Pay and certain miscellaneous earnings will change from the Leap …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-241-factor-change-fiscal-year-2016-17-suny-cal-and-cyfState Agencies Bulletin No. 1443
… Purpose To explain how OSC will process Social Security and Medicare … refunds were not completed timely throughout the year due to late agency processing of PayServ Job Data transactions. … To explain how OSC will process Social Security and Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Agencies Bulletin No. 1460
… Purpose To explain OSC and agency procedures related to the Factor Change. Affected … Employees All employees with a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) Background … used to calculate biweekly earnings on Job, Additional Pay and certain miscellaneous earnings will change from the Leap …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… the 2013-14 school year, Aim High served 202 students. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manual