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Greece Central School District – Retiree Health Insurance (2016M-54)

… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Southampton Union Free School District – Special Education Claims Processing (2016M-200)

… February 29, 2016. Background The Southampton Union Free School District is located in the Town of Southampton, … Southampton Union Free School District Special Education Claims Processing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claims

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… The State receives revenues from various sources including a variety of taxes, Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Greenlawn Water District – Accounting Records (2015M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

West Niles Fire Company – Financial Activities (2017M-205)

… determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly … 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in … with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… July 1, 2011 through September 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected … Niagara Wheatfield Central School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

DiNapoli: School District Tax Levy Cap at 2%

… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft

… done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, to one to three years in prison and ordered … him to make $82,353 in restitution. Mason was convicted of grand larceny last month after DiNapoli’s office and … Mason’s wife, Victoria Coleman-Mason, was convicted of petit larceny and ordered to pay $2,100 restitution in …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theft

Chenango Valley Central School District – Budget Review (B4-13-11)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … proposed budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11

DiNapoli: School District Tax Levy Cap Below 2 Percent

Property tax levy growth for school districts will be capped at 181 percent for the 20202021 fiscal year

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs

… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New Yorkers in maintaining their independence and … by State Comptroller Thomas P. DiNapoli. “New York City’s older population is growing, and demand for home care and …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needs

State Comptroller DiNapoli Releases State Audits

… audits have been issued: State Education Department: Easter Seals New York, Compliance with the Reimbursable Cost … For the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its … in parent agency administration services provided by Easter Seals NY that included executive compensation above …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (Monroe County) School officials did not ensure that disbursements were … today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits

Peekskill City School District – Financial Condition (2015M-191)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191

Cincinnatus Fire District – Financial Controls (2014M-49)

… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Niagara County – Golf Course Financial Operations (2015M-308)

… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Wyoming County – Selected Financial Activities (2015M-94)

… for office space with a private developer. The procurement policy does not provide clear guidance for procuring and … awarding professional service contracts or contracts for insurance coverage. County officials have not adopted … making major financial commitments. Revise the procurement policy to ensure that it provides clear guidance for …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m