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State Comptroller DiNapoli Releases Municipal and School Audits
… County) The board did not provide adequate oversight of the district’s financial operations or properly audit … the CPA did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware … the audit was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsSelected Aspects of Discretionary Spending
… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. We … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… officials properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and ensured that work completed was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Village of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Worcester Central School District - Fund Balance Management (2022M-75)
… by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Manchester - Board Oversight and Information Technology (2018M-39)
… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129New Paltz Central School District – Financial Condition (2014M-38)
… elected seven-member Board of education. Budgeted general fund appropriations for the 2013-14 fiscal year are … and nearly depleting unrestricted, unappropriated fund balance. While the District’s amount of unrestricted, unappropriated fund balance has recently increased, it is still less than 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Town of Bainbridge – Financial Management (2016M-332)
… through 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Town of DeKalb – Financial Management (2016M-427)
… has accumulated excessive funds in the general town-wide fund. The Board did not annually audit or cause an audit of … Properly oversee and monitor the firm's work. Develop a fund balance policy that establishes a reasonable amount of fund balance that should be maintained in each fund and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Northern Adirondack Central School District – Financial Condition (2020M-51)
… finance expenditures, the total fund balance has declined from about $2.5 million at the beginning of 2017-18 to about … 2018-19. The Board has not adopted a multiyear financial plan or a plan to address the declining fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Sheldon – Financial Management (2017M-261)
… whether the Board effectively managed and monitored fund balance for the period January 1, 2014 through September … a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately … million. Key Findings The Board did not adopt an adequate fund balance policy. The Board and Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… NEW YORK – State Comptroller Thomas P. DiNapoli and Attorney General …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerCity of New Rochelle – Financial Condition (2014M-158)
… March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… of approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … District officials appropriated nearly $2.8 million of fund balance in the annual budgets but did not use … capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168