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State Comptroller DiNapoli Releases Municipal & School Audits
… assets reviewed, 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth … general fund appropriations from 2018-19 through 2021-22 by a total of $47 million and appropriated $22 million of … from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14%) and planned to use fund …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s long-term financial goals and help guide the board and officials as they develop district …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… with taxpayers. The board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by … School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… town’s financial operations. Of the 15 asset and liability accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five … was unreasonable and sufficient to cover 50% of the 2022 appropriations. The board also did not adopt realistic … In addition, the city council should be mindful to ensure appropriations are sufficient for any potential liabilities …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Health Insurance Buyouts (Suffolk County) Although the district’s health insurance buyout program is generally cost-effective, the district could achieve greater savings by modifying the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ticonderoga – Capital Project Management (Essex County) … board did not provide adequate oversight and management of capital projects. Town officials did not monitor activity … million were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The district, on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four … Board of Cooperative Educational Services – Network User Accounts (Ulster County) Officials did not adequately manage … balance was $34,092, which was less than 4% of the 2023 appropriations. The board underestimated expenditures by …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. Additionally, the board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP training was not provided to all employees and any elected … seven elected officials did not complete the annual SHP training. Additionally, the city excluded seasonal employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … purposes, and reviewed and approved before payment. The audit also determined that 112 disbursements and credit … students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff based …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Volunteer Fire Company – Board Oversight (Seneca County) The board did not ensure financial activities were properly … and resources were adequately safeguarded, which increased the risk that errors or irregularities could occur and remain …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … 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 estimated that the total vehicle replacement cost of these five vehicles was …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, accurate and current accounting and … this review and precluded auditors from determining the reasonableness of all of the city’s significant revenue …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… condition. The board and district officials also made it appear that they needed more funding to meet operational … the board did not have the necessary information to help it ensure that the company’s financial operations were … recommendations and confidentially conveyed sensitive IT control weaknesses and recommendations. Auditors …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… adequate oversight of district financial activities related to budgeting, monthly financial reporting, bank …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Primary Hall Preparatory … were not properly approved or adequately supported and lacked documentation to demonstrate that the charges were … using them have direct access to a school’s bank account and unauthorized use may not be readily detected. Of the 186 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… into a written contract or service level agreement to define the scope of services. As a result, the board cannot …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-audits