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Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1649

… address please contact the Payroll Reversal and Exchange mailbox. Effective Date(s) Immediately OSC Actions Exchange … update requests to the Payroll Reversal and Exchange mailbox. Questions Questions regarding this bulletin should be directed to the Payroll Reversal and Exchange mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checks

City of Glen Cove– Budget Review (B7-13-16)

… The City continues to finance operating expenditures with debt when it should be funding such expenditures with operating revenues. The practice of supporting operating expenditures with unrealistic revenue estimates and one-shot revenues is …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Comptroller DiNapoli Releases School Audits

… Union Free School District – Financial Condition and Information Technology (Westchester County) Over the last … IT policies such as a breach notification policy or online banking policy. For access to state and local government …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0

Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)

… Purpose of Audit The purpose of our audit was to determine if Town officials established … effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … The purpose of our audit was to determine if Town officials established …

https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324

True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)

… July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employee

Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013

… Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a … in operation - students who drop out are also eligible for a tuition refund. Students in such schools are also …

https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013

Town of Java – Tax Collection Remittance (P1-24-21)

… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21

Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)

… and internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were … the Business Office for deposit. System users were granted access to functions of the financial software applications …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected

Personal Income Tax Refunds

… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …

https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refunds

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of … Determine whether the Delaware Academy Central School District at Delhi District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. We also …

https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-follow

Reporting of Billboard Income (Follow-Up)

… of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( … Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify and … income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-follow

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and … not ensure that disbursements were adequately supported, for appropriate School purposes, properly reviewed and …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payroll

Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)

… (Town) Town Board (Board) authorized disbursements that were properly supported and for appropriate purposes and … and inventory. Key Findings The Board did not verify that disbursements were supported and for an appropriate … for. We reviewed 949 disbursements totaling $2 million that included vehicle and equipment parts and solvents, …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-management

Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and

Adoption Subsidy Program (Follow-Up)

… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-follow