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DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense … continued collaboration in combatting public corruption.” Hand pleaded guilty to two counts of federal program theft, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… are controllable, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The subways are New York City’s arteries yet on-time performance continues to … Employees: Other officials said delays were caused by new employees who were inexperienced with keeping to the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackUtica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/utica.pdfTown of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of Cooperative … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … Determine whether the JamesvilleDewitt Central School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Pendleton – Special Districts (2018M-4)
… Town of Pendleton Special Districts 2018M4 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Rhinecliff Fire District – Board Oversight (2024M-154)
Determine whether the Rhinecliff Fire District District Board of Fire Commissioners Board provided adequate oversight of District financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Gates Fire District – Audit Follow-Up (2024M-10-F)
… of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in … Poughkeepsie City School District Internal Controls Over Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, … October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andComptroller DiNapoli Releases Municipal Audits
… Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s fiscal … it produced. Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (Tompkins County) Auditors commended commission officials for implementing adequate controls over …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140State Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 … treatment plant at Green Haven Correctional Facility in Dutchess County. $6.7 million with Hoosick Valley … and office space at Greene Correctional Facility in Greene County. $4.2 million with Con-Tech Building Systems …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustAuditors Find Safety Hazards at Pre-K Facilities in New York City
… An examination of the New York City’s Department of Education’s (DOE) oversight of … released today by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to … framework was implemented in 2014. In January 2014, New York City released a plan to dramatically expand its …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. Guidance: The Internal … : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestSaranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in … Findings District officials did not properly claim State aid for special education students who received services in … 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91