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State Comptroller DiNapoli Releases Municipal & School Audits

… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities

… other challenges that might affect a local government’s or school district’s finances. This information includes … In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities

Avoca Central School District – Procurement (2025M-29)

… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in accordance …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29

Shoreham-Wading River Central School District – Capital Assets (2025M-23)

… the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23

Salem Central School District - Purchasing (2019M-105)

… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

DiNapoli Statement on Sentencing of Special Education Provider

… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool … special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the pockets of unscrupulous contractors.” In May, …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)

… March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and

City of Yonkers – Budget Review (B6-14-13)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

South Huntington Union Free School District – Financial Condition (2016M-132)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)

… officials did not have documentation to support sole source payments totaling $53,000 to two vendors for … no current bid documentation in place. Identify all sole source vendors and obtain the required documentation, such as sole source letters signed by an authorized contact person stating …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Indian River Central School District – Financial Condition Management (2022M-92)

… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)

… complete report - pdf] Audit Objective Determine whether Johnson City Central School District (District) officials ensured … and missed, but did not document another 506 sessions. As a result, 41 percent of the required services may not have …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and

Lyndonville Central School District – Procurement and Claims Audit (2022M-144)

… pdf] Audit Objective Determine whether Lyndonville Central School District (District) Board of Education (Board) and … corrective action. … Determine whether Lyndonville Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Overview – Improving the Effectiveness of Your Claims Auditing Process

… on the body or official responsible for auditing claims in school districts, counties, fire districts, libraries, towns …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… and appointed) and employees of local governments and school districts. 1 Office of the New York State Comptroller …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Personal Income Tax and Property Tax

… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax