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State Comptroller DiNapoli Releases School District Audits

… support, which includes a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a … suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1

Comptroller DiNapoli Releases Municipal Audits

… 11,000 tickets dating as far back as 1985 appear to be pending. Orange County Soil and Water Conservation District – …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… issued. Eastport-South Manor Central School District – Building Safety (Suffolk County) District officials did not … effective oversight to ensure compliance with required building safety at the junior-senior high school. Auditors … corrective action plan to address issues found in the 2015 building condition survey. Margaretville Central School …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits

Comptroller DiNapoli Releases State Audits

… Corrections and Community Supervision, Corcraft's Textile Procurement Practices (2012-S-22) Corcraft is a major … lowest responsive and responsible vendors. Department of Health, Medicaid Program: Medicaid Payments Made Pursuant to … recipients were not enrolled in Part C. Department of Health, Medicaid Program: Medicaid Claims Processing Activity …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

DiNapoli Finds Major Problems with Rochester School District Payments

… The Rochester City School District's payroll processes are disorganized, highly decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit released today … budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, which are funded primarily …

https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-payments

Rome City School District – Multiyear Planning (2021M-144)

… officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Herricks Union Free School District – Overtime (2019M-127)

Determine whether District officials properly approved and monitored overtime for custodial employees

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials … for appropriate purposes and properly audited and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012

… paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. … district employees and their dependents. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for …

https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through

Lackawanna City School District - Tuition (2019M-59)

… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly … for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 students attending charter schools. Key Recommendations Review tuition …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warsaw-2021-140.pdf

State Comptroller DiNapoli Releases School District Audits

… Central School District – Cash Management (Tioga County) Interest earnings were not maximized. District officials did … available funds in a financial institution with higher interest rates, the district’s interest earnings could have increased …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Spencerport Central School District – Employee Benefits (2025M-65)

… [read complete report – pdf] Audit Objective Did Spencerport Central School District (District) officials … totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately … payments. This occurred because District officials did not perform an adequate independent review of separation …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65

Putnam County – Court and Trust Funds (2017M-221)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Whitesboro Central School District – Separation Payments (2020M-146)

… whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146