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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we … Determine whether GilbertsvilleMount Upton Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy … Property tax levy growth for school districts and 10 of the states cities will be …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Hamburg - Fuel Operations (2019M-75)
… Determine whether Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases … Determine whether Town officials properly accounted for and monitored fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Club Services Ticket Reseller Hearing Aid Dispensers Watch, Guard, & Patrol Agency NEW YORK STATE EDUCATION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… The New York City Metropolitan Area accounted for more than $103 billion, or 69%, of the value of goods … partners,” DiNapoli said. “Tariffs will likely raise costs for producers and consumers and may create higher operating costs for local businesses. The impact of these changes on the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal … that Gregory Bayard pled guilty to wire fraud today in White Plains federal court. The charge arose out of … District of New York. Assistant United States Attorney James McMahon is in charge of the prosecution. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedGeneral Brown Central School District - Building Renovation Project (2019M-21)
… establish, monitor and account for the building renovation project? Noteworthy Achievements District officials properly … for the three school buildings and garage renovation project. District officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mWoodbourne Fire District – Board Oversight (2023M-98)
… Determine whether the Woodbourne Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
Sidney Central School District Expenditure Control and Student Achievement 2014M163
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentOpinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Comptroller DiNapoli Releases Municipal Audits
… corrective action, the county will likely overpay them an estimated $27,000 in the 2016 fiscal year. In addition, … Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and monitor exemptions for … County) The town supervisor appointed the clerk to act as his bookkeeper. However, the New York State Attorney …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … adopt a comprehensive investment policy as required by state law; solicit interest rate quotes or invest available … for investment. Saranac Central School District – Student State Aid (Clinton County) District officials did not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… returns. The financial markets have given investors a wild ride the last few years but our investment strategy has …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionComptroller DiNapoli Releases School Audits
… office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego School District Public Library … office completed audits of the Central Islip Union Free School District HunterTannersville Central School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately … today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an estate he was … Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York State Comptroller Thomas P. DiNapoli and U.S. Attorney … scheme was exposed and he is now a convicted felon," said State Comptroller Thomas P. DiNapoli. "I thank United States … A substantial part of the estate’s assets escheated to the State of New York as abandoned property between 2000 and …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
The purpose of our audit was to review the Towns accounting records and reports for the period January 1 2010 through July 31 2012
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8NYS Common Retirement Fund Announces Third Quarter Results
… toward consistently achieving long term results but we watch the markets closely to capitalize on emerging …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results