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State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … not performed. Monthly financial reports were not prepared for and submitted to the town board. Town of Owego – Water …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not audit claims before payment to ensure they were for appropriate village purposes, … one vendor was overpaid $36,905 for snow plowing services due to the vendor’s use of the higher year-end Consumer Price … balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) The clerk generally recorded, remitted and reported collections accurately and in a timely manner. … perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … and misleading, which resulted in a 58% decrease in real property taxes. The board also adopted a 2021 budget …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State 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-auditsState Comptroller DiNapoli Releases School Audits
… eligible students, 13% of the eligible student population, and determined claims were not submitted for 814 eligible … district did not have an adequate online banking policy and procedures. Potsdam Central School District – Network User Account Controls and Information Technology (IT) Contingency Planning (St. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… funds from the FSA, DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe … of Tonawanda Union Free School District – Change Orders (Erie County) The board and district officials did not … Free School District – Electronic Records and Reports (Erie County) District officials did not properly maintain …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. … Law Section 10.10(e). City of Long Beach – Payments for Unused Leave Accruals (Nassau County) The city approved …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Watervliet City School District … with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … were not always accurate or timely, resulting in a $10,244 discrepancy between the district’s accounting …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… To do so, the board must establish measurable goals for all approved projects, monitor the projects to ensure … $2.3 million. While the corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The corporation’s ability to pay off the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… adequate oversight of court operations to ensure that cash receipts were properly collected, accounted for and … did not ensure that the treasurer properly accounted for cash collected. Also, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… District – Credit Cards and Purchase Cards (Allegany County) Although the 230 charges reviewed by auditors … School District – Information Technology (IT) (Westchester County) District officials did not ensure that unneeded … equipment purchases. Town of Baldwin – Claims Auditing (Chemung County) The board did not always properly audit …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined the board … park manager did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire … which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. Also, the Mooers …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… Therapists did not always document complete information for Medicaid-eligible services. As a result, the District did … to ensure providers schedule appropriate sessions for students with IEPs. Establish procedures to ensure all … requirements are met to submit Medicaid claims for reimbursements for all eligible services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andState Comptroller DiNapoli Releases Municipal & School Audits
… – Capital Project Management (Essex County) The board did not provide adequate oversight and management of capital projects. Town officials did not monitor activity for eight projects reviewed (with … addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services officials …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… overpayments. As a result, the city paid employees for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have worked because they were working … operations and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… maintained complete and accurate inventory records for all IT assets. As a result, the school’s inventory … 230 claims totaling $260,823 were properly supported and for appropriate purposes. The board also did not ensure that the treasurer maintained supporting documentation for all revenues and redeposited startup cash totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Albany County) Auditors found software installed on Albany Water Board computers and mobile devices is not … totaling $35,474 were not competitively bid as required by law. Masonville Fire District – Financial Activities … years 2015–2019 in compliance with General Municipal Law. District officials were not aware that these reports …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits