New York State Comptroller Thomas P. DiNapoli releases audit reports for the New York State local governments and school districts listed below

On June 2, 2026, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were issued and have been posted on the Internet.

Click the text highlighted in COLOR to access the audit.

Village of Unadilla – Disbursements (Otsego County) Village officials did not ensure that disbursements were accurate, properly approved, supported and for appropriate village purposes. Auditors identified one or more deficiencies within 249 disbursements or 76% of the disbursements totaling $70,600 reviewed.

Gorham Fire District – Procurement (Ontario County) District officials did not always use a competitive process to procure goods and services in an economical manner or in accordance with statutory requirements set forth in state law and the district’s procurement policy adopted on June 9, 2025. Of the 77 purchases totaling $446,884 auditors reviewed, district officials did not use competitive methods for 68 purchases totaling $403,377.

Town of Whitestown – Inventories (Oneida County) The superintendent did not properly safeguard and account for diesel fuel, gasoline and motor oil inventories. As a result, fuel and motor oil purchases totaling $172,588 or 85% of the total purchases made from Jan. 1, 2024 through Oct. 31, 2025, could not be accounted for because usage records were either not maintained or were incomplete and unreliable.

Town of Paris – Water and Sewer User Charges (Oneida County) Town officials did not properly manage billing, collection and enforcement activities associated with water and sewer user charges and the town board did not authorize the water rates. The board also did not provide adequate oversight and guidance to the town’s water and sewer clerk, increasing the risk of errors or irregularities that could occur without detection.

Town of Denmark – Claims Auditing (Lewis County) The board did not properly audit and approve all claims before payment. While the board approved a list of claims for payment each month, it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting documentation, represented actual and necessary expenditures and were for valid town purposes.

Uniondale Union Free School District – Audit Follow-Up (Nassau County) The purpose of the review was to assess the Uniondale Union Free School District’s progress in implementing our recommendations in a prior audit Uniondale Union Free School District – Information Technology (2023M-61), released in October 2023. The audit determined that district officials did not adequately manage nonstudent network user accounts and permissions. Of the five audit recommendations, the district’s director of technology and library media services, technology supervisor, and officials partially implemented three recommendations and did not implement two recommendations. Auditors also reviewed progress in implementing the recommendations related to the sensitive IT control weaknesses that were reported to officials confidentially and communicated those results confidentially to district officials.

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Second Circuit affirms its school immunization ruling after reconsidering its ruling "in light of Mahmoud v. Taylor, 606 U.S. 522"

In 2019, New York State repealed the religious beliefs exemption to its school immunization law resulting in the law applying to all students attending public, private, or parochial schools, except those who qualify for the law’s medical exemption. 

As summarized by the Second Circuit, "Amish parents, Amish community schools, and a representative of Amish schools in New York—sued under 42 U.S.C. §1983, claiming that the law violates the Free Exercise Clause and their parental free-exercise rights under Wisconsin v. Yoder. The district court dismissed the complaint."

The Second Circuit affirmed, but the Supreme Court vacated the Second Circuit's decision and remanded "for reconsideration in light of Mahmoud v. Taylor, 606 U.S. 522" (2025).

The Second Circuit, "having reconsidered the case with the benefit of supplemental briefing", again AFFIRMED.  

Click HERE to access the United States Court of Appeals, Second Circuit's decision posted on the Internet.

Selected decisions by New York City's Office of Administrative Tribunals and Hearings Administrative Law Judges following administrative disciplinary hearings

Alleged use of excessive, unnecessary, or retaliatory force

OATH Administrative Law Judge [ALJ] Seon Jeong Lee recommended termination of employment of a New York City correction officer [CO] found guilty of using excessive, unnecessary, or retaliatory force on a detainee being transported by bus. 

The ALJ found that the CO, while escorting a rear-cuffed detainee onto a bus, pushed the detainee into a small holding pen, causing her to hit the metal grate on the bus window, resulting in serious facial injury. 

The ALJ rejected the CO’s argument that the force was justified and was the minimum amount necessary to defend himself from the detainee, who had kicked him in the groin and attempted to kick him again. 

The ALJ instead found that the force used by the CO was retaliatory and excessive and not proportional to the threat, as the detainee was restrained and unable to brace herself as she fell forward. Given the CO's disciplinary history, which included five prior instances of misconduct for use of excessive force, the Administrative Law Judge found termination of CO’s employment was the  appropriate penalty under the circumstances.

Click HERE to access Judge Lee's findings and recommendations posted on the Internet.

Alleged falsifying time records, failure to follow time and leave policies, insubordination, and discourtesy

Administrative Law Judge Orlando Rodriguez recommended a 60-day suspension of the deputy director [DD] of the New York Fire Department's [FDNY] Emergency Medical Services Computer Aided Dispatch Program, who was charged and found guilty of falsifying time records, failure to follow time and leave policies, insubordination, and discourtesy. 

The ALJ found that FDNY proved some of the charges related to time and leave violations, falsifying time records, and discourtesy and insubordination charges.

However, the ALJ found that FDNY failed to prove charges alleging misuse of sick leave, certain time and leave violations condoned by DD’s supervisor, and certain specifications related to a relocation dispute. 

Although NYFD sought the termination of DD's employment, the ALJ found the penalty excessive, given DD’s lengthy service, including during September 11, Superstorm Sandy, and the COVID-19 pandemic, in addition to her unblemished disciplinary record, specialized expertise, and demonstrated remorse. 

Considering these mitigating factors and DD’s potential for continued productive public service, the ALJ recommended that NYFD should afforded DD with an opportunity to correct her behavior and recommended a 60-day suspension without pay be imposed on the DD as the penalty for the misconduct for which Judge Rodriguez found DD guilty.

Click HERE  to access Judge Rodriguez' findings and recommendations posted on the Internet. 

Recent notices posted by the New York City Office of Administrative Trials and Hearings

Contract Dispute Resolution Board Panelists sought

OATH is accepting applications from qualified persons to serve on Contract Dispute Resolution Board (CDRB) panels. 

CDRB panels hear the final appeal in a three-step dispute resolution process contained in City contracts for construction, goods and services. Each CDRB panel consists of an OATH Administrative Law Judge, as chair, a representative of the Mayor’s Office of Contract Services, and a third member selected from a pre-qualified roster of individuals, established and administered by OATH, who has appropriate expertise and is unaffiliated and not employed by the City.

Those interested in being added to the roster of pre-qualified individuals are encouraged to apply. 

Applicants should have a background and experience in government contracting, construction, engineering or related law. The application form, as well as more information on the panelist role, can be found here. 

Completed applications should be sent via e-mail to the OATH Trials Division Law Clerks, LawClerks@oath.nyc.gov.

The New York State Department of Civil Service has published Advisory Memorandum 26-01, Fiscal Year '26-'27 Payroll Certification Schedule.

 Click on the text highlighted in color to access the payroll certification schedule.

AM 26-01 - Fiscal Year '26-'27 Payroll Certification Schedule.

A version in PDF format at is available by clicking the URL shown below:

AM 26-01 - Fiscal Year ‘26-’27 Payroll Certification Schedule PDF.

To view previous Advisory Memoranda issued by the New York State Department of Civil Service, visit: https://www.cs.ny.gov/ssd/Manuals/SPMM/