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Schoharie County Court and Trust Funds (2022-C&T-3)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Chautauqua County – Court and Trust Funds (2020-C&T-1)
… York State Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller … and other properties deposited to court and ordered into her custody. Key Findings The records maintained by the … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Chenango County – Court and Trust Funds (2025-C&T-2)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 through May 31 2025
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2City of Olean – Budget Review (B1-16-2)
… arise from contract agreements settled during 2016-17 is diminished. Although the City has made significant …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Holland Central School District – Claims Audit (2021M-210)
… Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Miller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the … in the debt service fund had $866,000 in unidentified money that should be returned to the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug … manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs … To determine if CVS Caremark appropriately invoiced drug …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilPeconic Bay Community Preservation Fund (2023-MR-1)
… However, Town of Riverhead officials did not always record dates collections were received or deposit payments in a … manner. Town of Riverhead officials did not: Record dates CPF collections were received for seven out of 27 CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1League for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Martin, and our members. Public officials have a duty to act with integrity and transparency, and this case serves as … the village’s account in the amount of $19,302 over the course of six years. As part of his plea, he repaid the …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… McGuinness was a hero of the peace process and the cause for reconciliation between Catholics and Protestants. It was … at long last. Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and justice that can be achieved when people …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… we identified.” In 2024, Thruway reported $1 billion in toll and related revenues, up from $804 million in 2021. E-Z … E-Z Pass tags that do not get charged, as well as the toll discounts it gives to certain drivers. In looking at a … be treated fairly, they must be notified of the amount of payment due to enable them to avoid accruing penalties. The …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… the federal government has drastically changed since the Trump administration took office. New York is looking at …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressState Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… gaps totaling over $21 billion through State Fiscal Year 2026-27. “With federal pandemic funding winding down, it is …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… “As we embark on a new year and legislative session, the State of the State … addressing the affordable housing crisis, fighting back on crime, and investing in high quality health care, … the third year of the lingering effects of COVID-19 on our health and economy. As the nation continues to recover …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & … Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A charter school is a public … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management