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Comptroller DiNapoli Releases School Audits
… District , Candor Central School District , Lowville Academy and Central School District and the Westhampton Beach … than $230,000 over the last three fiscal years. Lowville Academy and Central School District – Financial Condition … School District Candor Central School District Lowville Academy and Central School District and the Westhampton Beach …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsLength of Service Award Programs (2014-MS-1)
… , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … Length of Service Award Programs 2014MS1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Accounts Payable Advisory No. 3
… the Correct Address Sequence Vendors that provide goods and services statewide through regional offices located at … New York State (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving payments and applying them to the appropriate accounts. The Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planSecurity Over Critical Systems
… cultural assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsWyoming County – Selected Financial Activities (2015M-94)
… of our audit was to examine selected County financial management activities for the period January 1, 2013 through … April 15, 2015. Background Wyoming County is located in western New York State and has a population of … for office space with a private developer. The procurement policy does not provide clear guidance for procuring and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Tapestry Charter School – Procurement (2017M-203)
… used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under … by an 11-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of McDonough – Financial Operations (2017M-120)
… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Town of Hartford – Online Banking and Information Security (2016M-385)
… 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of … Town of Hartford Online Banking and Information Security 2016M385 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Ulster – Fire Protection Services (2015M-177)
… audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s fire protection districts … not have a current written contract with one of the fire companies to provide fire protection services. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsNiagara Falls City School District – Fuel Accountability (2015M-178)
… July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The … Niagara Falls City School District Fuel Accountability 2015M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that the required approvals were obtained for capital project (Project) change orders. Key Findings The Board and … approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that they were approved and had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersDiNapoli Releases August Cash Report
… August projections, according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. … Plan projection. Other findings from the August cash report include: Personal income tax receipts through the … less than the latest projections. Read the August cash report , or go to: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportSelected Aspects of Subway Station Safety
… sample of 10 Priority ‘A’ defects, records showed that only three (of the 10) were addressed or made safe within 24 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyLists
… School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities … of the Village chief fiscal officers CFO financial records and reports Filed the required Annual Financial Report AFR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18