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State Comptroller DiNapoli Releases Municipal & School Audits
… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the eligibility requirements of the program for married couples and family members employed by the district. For the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements totaling …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… reconciliations and bank transfers, or compare receipts with deposits to help ensure cash was accounted for and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $171,438 were not properly identified or recorded; and the purchasing department did not prepare and distribute unique … Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District … adequately secure user account access to the network and shared network folders to help safeguard personal, private …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… access, lost data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… city excluded seasonal employees and new hires starting in June or after from the training. Albany County – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… Disbursements (Monroe County) School officials did not ensure that disbursements were adequately supported, for … for students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff … Of these costs, $7.3 million was paid to two vendors through contracts for professional services that were not let …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… supplemental financial policies or procedures, conduct a thorough audit of bills or conduct an annual audit of the … board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… (Chemung County) District officials did not establish or adopt up-to-date long-term capital and financial plans. The district had five vehicles at or beyond their useful life estimates in 2025. Auditors … $971,000 as of Dec. 31, 2024. If all five vehicles at or beyond their useful life estimates were replaced in 2025, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 … written fund balance policy until Feb. 11, 2025, after the State Comptroller’s audit notification, or adopt …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property law, money that … appropriate records and properly reported court and trust funds. However, auditors identified $74,150 from 15 actions …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… identified, reported or implemented needed remediation to reduce lead exposure in all potable water outlets as … These water outlets were not properly secured against use during auditors’ fieldwork. Delaware County Industrial … security awareness training, and ensure network user accounts were properly managed. West Henrietta Fire …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Mattituck Fire District – Claims Audit … bank reconciliations, annual financial reporting, annual audits and policy reviews. The board did not develop and … (Suffolk County) The board did not obtain annual audits in a timely manner or ensure the treasurer filed all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… using them have direct access to a school’s bank account and unauthorized use may not be readily detected. Of … was paid twice for the same piece of equipment without a refund issued. The treasurer’s cash balances in the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… permissions could cause greater damage because they have full control over the network. During the audit, IT …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, as of June … $65,953 in potential state aid for special education and homeless students, including $29,939 of potential aid the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… agree with general ledger cash balances at month-end for 18 of the 40 bank reconciliations auditors performed. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs … by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … sufficient supporting documentation attached to the claim but were approved for payment by the board. In addition, the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0