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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities to the public in a … May 31, 2023 was not presented to the Board until March 2024, more than nine months after fiscal year end. Ensure the … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… On average, annually over estimated appropriations by $18 million (10 percent), and annually appropriated $12.8 … For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … Monroe County. The District provides fire protection and emergency medical services to approximately 45,700 residents … elected five-member Board is responsible for the general management and control of financial operations, including …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in … The Village, located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … safeguard these funds. Key Findings The Treasurer delayed turning over $44,940 of abandoned property to the State …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle … Middle School for Boys – Financial Operations (Albany County) School officials do not have a means to determine …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… outstanding penalties routinely had no collection activity for two years or more and were often deemed uncollectible. … and two were not implemented. New York City Administration for Children's Services (ACS): Administration of … provider of center- and home-based services to infants, toddlers, and preschool-age children in nine counties, …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by HeartShare Human Services, Inc. (HeartShare) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Reporting and Claiming Manual. The audit focused primarily on expenses claimed on HeartShare’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… – Fund Balance and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The … (Warren County) The district’s new timekeeping system did not adequately and accurately document the time employees … the ensuing year’s expenditures. However, the district did not use these funds as intended because revenues exceeded …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children (Hebrew Institute) on … in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. These … food, $8,617 in referral fees to employees, and $11,244 in legal fees not related to the SED cost-based programs; and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualMitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations … housing to middle-income families. The New York City (NYC) Department of Housing Preservation and Development … cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Comptroller DiNapoli Releases Audits
… Grants (SICG) (2016-S-90) The division awarded SICG funding to qualified recipients in accordance with its … access to financial data. … The division awarded SICG funding to qualified recipients in accordance with its …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four … comorbidities and immune dysfunction; are more susceptible to infectious diseases; and are at greater risk for more …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … (Schoharie County) Officials did not properly administer all aspects of the Restore NY grant and Community Development …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… obligated to pay under the fee-for-service (FFS) method of payment, the department has the authority to disenroll …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1