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Internal Controls Over Selected Financial Operations (Follow-Up)
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … the Supervisor were not complete, accurate and reliable. In addition, the Supervisor did not prepare and file the 2020 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town Supervisor … up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on January …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67New Lebanon Central School District – Network User Accounts (2021M-30)
… over network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish … network user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded … over network user accounts to prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… Period January 1, 2024 – December 16, 2025. We extended the audit period back to January 1, 2022, to review the Company’s U.S. Internal Revenue Service (IRS) Form 990. Understanding … Company members issued tickets, or implemented other forms of tracking, to record the number of roast beef suppers that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Westfield Academy and Central School District - Financial Management (2018M-67)
… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of … limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mState Comptroller DiNapoli Releases School District Audits
… the following school district audits were issued. Briarcliff Manor Union Free School District (Westchester …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in monitoring Charter Communications Inc. and other utilities … track service reliability and imposed only four penalties in four years. “When New Yorkers flip on the lights, log in or make a call, they should be confident that someone is …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsThe Transportation and Warehousing Sector in New York City
… As of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job … the nation fully recovered its losses by October 2020. The New York metropolitan area ranks first among the top 10 … declined 19 percent. From moving people into and around New York City to delivering food and storing goods, the …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fComptroller DiNapoli Releases School Audits
… level agreement for information technology. Brasher Falls Central School District – Financial Condition (St. Lawrence County) The surplus fund balance in the general … or nearly $1.2 million, over the legal limit. Mayfield Central School District – Medicaid Reimbursements (Fulton …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Opinion 2002-7
… Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32 app dsmd 57 NY2d 1045, 457 NYS2d 787). We find no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… of our audit was to examine the District’s financial management and its controls over transportation and … Spackenkill Union Free School District Financial Management Transportation and Information Technology 2015M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital … 1, 2013 through August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population … The purpose of our audit was to determine if the accounting for capital …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalComptroller DiNapoli Releases State Audits
… In addition, auditors determined Medicaid made $1.6 million in overpayments for Medicare Part C cost-sharing … Program: Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013 (2012-S-131) Auditors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released today by … parents and school districts about the perils of chronic absenteeism. But given how vital it is for our … efforts should be taken to reduce student absenteeism." Chronic absenteeism is defined as missing at least 10 percent …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197