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State Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsPavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 … bidding requirements. Village officials purchased three loaders totaling $271,491 without soliciting …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years. Develop long-term financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Sidney – Financial Activities (2023M-14)
… – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored … 2021-22 was overstated by $571,719, the transparency of Village financial operations was compromised, and …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas … Kiryas Joel Union Free School District Financial Condition and Selected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedDelaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Federal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … In 2023, there were R&D expenditures of more than $25 million at 27 institutions in New York out of 86 entities … each received between $1.3 and $1.5 billion in 2023. 25 In 2023, this funding supported work by almost 72,400 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationCampbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell … GorhamMiddlesex Central School District Multiyear Planning 2016M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH assurance that they … much as $15 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programVillage of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92College at Cortland – Selected Employee Travel Expenses
… and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies … associated with in-state and out-of-state sporting events, including transportation, meals and lodging. Some of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the … requires Board approval. Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… $60,000 from the Society and $29,000 from the Town. In May 2025, the Clerk pleaded guilty to felony grand larceny in the second degree for the funds stolen from the Society and felony grand larceny in the third degree as a crime of public …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… today released a report, “Preserving and Expanding Affordable Housing Opportunities,” that summarizes his recent series of audits of affordable housing programs and highlights recommendations … DiNapoli today released a report Preserving and Expanding Affordable Housing Opportunities that summarizes his recent …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli Announces State Contract and Payment Actions for January 2017
… $378 million lease with Summit Glory LLC for 28 Liberty St., New York City. $1.5 million temporary lease with … and pesticide reporting. $1 million to Orange County for dam safety. $945,000 to Providence Cascone Family Trust for … $565,000 to the Green-Wood Cemetery for Hurricane Sandy disaster relief. $500,000 to Zoological Society of Buffalo …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017