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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of Binghamton , Village of Depew , Village of … – Water System Cybersecurity (Broome County) The city does not adequately safeguard electronic access to the water …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… Drunk drivers convicted of certain alcohol-related offenses are not always being reported for … as “Leandra’s Law,” individuals convicted for certain alcohol-related offenses occurring on or after Aug. 15, 2010, … prevents the vehicle from starting if the operator’s blood alcohol concentration (BAC) exceeds the .025 allowable level …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013 examined whether the fellowship leaves …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Real Property Dispositions
To determine whether the Port Authority of New York and New Jersey evaluated properties that are not essential to its core mission as required and took
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… MTA has taken steps to secure subway facilities, including train yards, with 30 different projects to install CCTVs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderState Comptroller DiNapoli Releases Municipal and School Audits
… General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he … by vendors that were recruited by, and partnered with, a company he partially owned. District officials contracted … would have required it. North Amityville Fire Company, Inc. – Audit Follow-Up (Suffolk County) The purpose of the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsUtica City School District - Payroll (2018M-175)
… resolutions. For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid … employment contracts or Board resolutions. Ensure all salaries, wages and additional pay items are authorized by the Board before being paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims … 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and separate … in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followRensselaer County – Public Health Department Receipts (2013M-18)
… accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … for retirement costs in the general fund and levied taxes to fund them. The District’s reserves were funded by … that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Churchville-Chili Central School District – Financial Management (2015M-354)
… four towns in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Village of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Key Recommendations Adopt clear and comprehensive written payroll and personnel policies and procedures governing PTEs … action. … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … action. … east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Boquet Valley Central School District – Procurement (2021M-132)
… in accordance with the purchasing policies. We reviewed six professional service providers and found five providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Wyoming County Probation Department – Restitution Payments (S9-20-4)
… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Objective Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required … records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each … Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128