Search
Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … budget are reasonable. The town’s proposed budget complies with the property tax levy limit. Town of Elmira – Audit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. In addition, the board has not adopted a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… School District – Information Technology (Onondaga County and Madison County) District officials did not adequately … information technology (IT) controls to ensure private and sensitive information was protected from unauthorized access, use and loss. District officials did not adequately manage user …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsSouthwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … a school district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Elementary and Secondary Education – 2022 Financial Condition Report
… to Support New York Schools According to the Division of the Budget, schools have received or are slated to receive … to run through SFY 2024-25. In SFY 2021-22, $2 billion of federal COVID-19 recovery funding was disbursed to New York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … did not provide any of the recommended components of mental health that educators should know. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Finding The District did not provide mental health training as required to any staff for the … September 15, 2020 because officials were unaware of the mental health training requirement. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to any staff for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentState Comptroller DiNapoli Releases Audits
… reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … adequate written policies and procedures over disposals of district property. Auditors examined the district’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfFinancial Toolkit for Local Officials
… are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis …
https://www.osc.ny.gov/local-government/financial-toolkitTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, … for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage … school districts. These costs represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can … service 1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Contract and Payment Actions in January
… benefit services for the Empire, Excelsior and Student Employee Health plans. $25.9 million to Beacon Health Options …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryOpinion 88-15
… MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a … and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school district, you have any of the powers or duties … or employee of a firm or corporation. If a municipal official would also receive a direct or indirect pecuniary or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Village of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Ambulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/elwood-31.pdf