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Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mComptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively.” East Islip Union Free School District – …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District, pleaded guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of … Office, announced the guilty plea. As described in court filings and the plea proceeding, Gregg was the Chief of …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOpinion 2010-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … fees for its own use and benefit. Initially, we note that it is a fundamental principle that fire districts only have … by organizations providing the service under contract. It is evident that the term "such municipality" as used in …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140State Agencies Bulletin No. 797
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesDiNapoli Announces State Contract & Payment Actions for December 2014
… due to fraud, waste or other improprieties. In total for calendar year 2014, DiNapoli's office approved … to the selection of applicants to develop and operate a casino. New York State Assembly $6,000 to Roemer Wallens Gold … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… former Utica Mayor and UCSD School Board President Louis LaPolla, were arrested in November 2023. Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … safeguard and account for the District’s fuel supplies. … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Train On-Time Performance
… For calendar years 2013 and 2014, Subways’ reports show actual OTP was well below the goal of 91.9 percent. For … 74.0 percent and weekend OTP averaged 81.2 percent. On balance, there has been a persistent decline in OTP during …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceSelected Management and Operations Practices
… (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesRipley Central School District – Cost Savings and Budgeting (2014M-361)
… related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 … pay related expenditures and did not reevaluate the need for the substantial balance in the reserve at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Haldane Central School District – Information Technology (2021M-84)
… As a result, the District has an increased risk that it could lose important data and suffer serious interruption … to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned … to cancel the original check and reissue if needed. STOP PAYMENT PROCESS Agencies must enter stop payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkTown of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… and a fire house, and funds the Company’s operations. Key Findings The President misused the Company’s debit card … governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Rochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314