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State Comptroller DiNapoli Releases Municipal & School Audits
… town officials could consider taking additional steps to increase physical accessibility at the town hall, including … town officials could consider taking additional steps to increase physical accessibility at selected town facilities. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund … of approximately $1.4 million if revenue estimates are not realized. Budgeted personal services revenues of … released in July 2021. The audit determined the board did not effectively manage the district’s financial condition and …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain … records, provide financial reports to the board, file payroll reports or remit biweekly withholdings in a timely … clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the former clerk-treasurer …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… – Financial Condition (Chenango County) The board did not receive complete and accurate financial records and … $315,279 of nonexistent town-wide fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue … to prevent them from being used for drinking or cooking, but the district did not have a remedial action plan with the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the … in the accounting records and the remaining three bank accounts’ adjusted bank balances exceeded the recorded cash … exempted and how they would be secured against use, and what remedial actions were planned or enacted. Because there …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and … years of operations at current spending levels. Chenango County – Court and Trust Funds The treasurer generally …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan Forfeited … the funds were not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the treasurer and the Comptroller’s Office with an annual certificate of cash balances, along with other information, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the district’s investment program, solicit … of expenditures; develop and adopt policies and procedures for the district’s financial operations, including controls …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits