New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued.

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.