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State Comptroller DiNapoli Releases School District Audits
… issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The board and district officials did not adequately safeguard online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not monitor online banking …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Adirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Collection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for non-compliance … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsAmagansett Union Free School District – Financial Condition (2014M-91)
… has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials … Determine whether South Jefferson Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… Thomas P. DiNapoli and Acting Superintendent of the Department of Financial Services (DFS) Kaitlin Asrow today announced the approval of the Butternut Valley Banking Development District (BDD) as a participant in the BDD program and deposited $35 million in New York …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… on self-reported data for 2021. The scores also cover the 17 cities with non-calendar fiscal years, including the “Big … released fiscal stress scores for school districts . In September, his office will release scores for municipalities …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesApplication Review and Site Permitting for Major Renewable Energy Projects
… Objective To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames. This audit … To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up) (Report 2024-F-18)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f18.pdfVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… through inquiry in the Accounts Payable module or on the daily revenue reports, such as the NYGL0400 ALL JOURNAL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewPutnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington … Town of Ticonderoga in Essex County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Poland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit period … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Opinion 91-64
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Beekmantown , Town of Carlton , Poughkeepsie Housing Authority , Town of Sheldon … P DiNapoli today announced his office completed audits of Town of Beekmantown Town of Carlton Poughkeepsie Housing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Unadilla Valley Central School District – Special Education Services (2016M-47)
… special education services in a cost-effective manner for the period July 1, 2013 through June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego and Madison … which operates one school with approximately 900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016m