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DiNapoli Releases Municipal Audits
… board did not properly audit claims or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 million and 50 credit card purchases, totaling $28,815. Fifteen purchases, totaling … The board did not complete mandated financial oversight training or ensure proper accounting records were maintained. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… a state program intended to help municipalities replace lead drinking water service lines. The audit found millions … or spent on administrative costs rather than replacing lead lines and found that some communities with children with higher blood lead levels were not prioritized. “Lead in drinking water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… and deliberate audit of claims, ensuring that each claim contains sufficient supporting documentation, before … invoices and receiving reports are attached to each claim. …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Fabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfWynantskill Union Free School District – Purchasing (2022M-85)
Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wynantskill-2022-85.pdfWyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District (District) officials used a competitive method to procure professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-2020-152.pdfWhitesboro Central School District – Separation Payments (2020M-146)
Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesboro-2020-146.pdfSyracuse City School District – Information Technology (2025M-129)
Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/syracuse-city-school-district-2025-129.pdfFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-new-hyde-park-garden-city-park.pdfPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-pine-plains.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
https://www.osc.ny.gov/files/local-government/audits/pdf/romulus.pdfState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,343 contracts for state agencies and public authorities valued at $2.1 billion … In September the Office of the State Comptroller approved 1343 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review found the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfArdsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdf