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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Keene – Records and … transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors … online banking transactions. Whitney Point Central School District – Information Technology (IT) (Broome County) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… New York State Common Retirement Fund is the third largest public pension fund in the United States, with estimated …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit … are outstanding, the Village’s tentative budget for the next succeeding fiscal years for examination and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Physical and Financial Conditions at Selected Mitchell-Lama Developments
… more were approved by HPD. Promptly filling vacant units. Photos … To determine whether MitchellLama developments …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… date. In addition, School officials did not conduct annual physical inventories of all IT assets or ensure IT assets were stored in areas with adequate physical safeguards. The lack of adequate inventory records, physical safeguards and comprehensive annual physical …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Lehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … In addition, of the 72 payments (totaling $1,248,139) from five judgmentally selected bank accounts, 25 payments … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19DiNapoli Statement on His Placement Agent Ban Becoming Law
… with investment decisions. New York was one of the first states in the nation to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently taking …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and … and District officials did not develop or provide the public with a formal project plan detailing the scope and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsWilliamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed because the … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management … entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mControls Over Cash Advance Accounts
… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLetchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Woodbourne Fire District – Board Oversight (2023M-98)
… (Treasurer) maintained basic accounting records and reports or provided regular financial reports to … needs. Key Recommendations Maintain proper accounting records and reports and ensure the Board receives appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98City of Salamanca – Employee Benefits (2023M-96)
… because the City Common Council (Council) and Board of Public Utilities (BPU) Commissioners did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Campbell-Savona Central School District -- Budget Review (B2-14-11)
… budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11