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State Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… determined from January through June 2016, the cash on hand exceeded known liabilities by between $1,963 and … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … the former bookkeepers did not maintain time records to support the hours for which they were paid, and one … unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … staff services agreements with Naturally Lewis Inc., a not-for-profit corporation, to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… claims were independently reviewed and approved prior to payment. The board did not appoint someone to audit claims and did not develop and adopt written … with the district management association or monitor how the association used BID funds, resulting in revenues of …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Hammond – Town Clerk Operations (2014M-350)
… serves as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank reconciliations or monthly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22State Comptroller DiNapoli Releases School District Audits
… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Operations (Schuyler County) Justices did not ensure all fines and fees were properly collected, recorded, deposited, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Java – Tax Collection Remittance (P1-24-21)
… Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21State Comptroller DiNapoli Releases Municipal & School Audits
… provided by statute and circumvents the statutory limit on surplus fund balance. Lastly, the district incurred … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the … 30, 2022, the town clerk collected and deposited $937,815 on behalf of the supervisor and performed the supervisor’s …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… or written quotes were not always obtained when goods and services were procured. Auditors also found 23 purchases … or abstain or recuse himself from approving claims and warrants. The district has been contracting with the … Glen Cove Industrial Development Agency – Project Approval and Monitoring (Nassau County) The board and officials did …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Fishkill – Information Technology (2020M-153)
… plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did … and a disaster recovery plan. Develop written procedures for managing system access. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153State Comptroller DiNapoli Releases Municipal & School Audits
… fuel contract could have saved the town about $3,000 on these purchases. Additionally, the board improperly … not report directly to the board, did not note exceptions on the warrant and did not include all exceptions on her monthly reports. Town of Pendleton – Capital Projects …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… be identified by payee. The court clerks did not return unclaimed exonerated bail totaling $16,287 to the known …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits