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State Comptroller DiNapoli Releases Municipal Audits
… Department – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Groton – Highway Department Asset Accountability (Tompkins … conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Central New York Regional Market Authority – Financial Condition (2024M-18)
… – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) and … corrective action. … Determine whether the Central New York Regional Market Authority Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … Treasurer submitted monthly and annual financial reports to the Board; however, reports were not accurate because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and separate … all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Village of … appropriations and failed to use most of the appropriated fund balance for operations. Auditors determined the board …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… did not solicit competitive proposals for five of eight professional services providers who were paid $164,613. City … also did not have a written agreement with one of eight professional service providers we tested. City officials did … to require the use of competitive methods when obtaining professional service providers. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period … Supervisor did not provide each Board member with budget-to-actual reports to monitor the budget throughout the year. The board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… [read complete report – pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audit and approve claims before payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Middleburgh Central School District - Information Technology (2019M-115)
… manage user accounts and their user permissions. For example, former employees and an unknown person had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Village of Warsaw – Justice Court Operations (2021M-214)
… [read complete report - pdf] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Village of Argyle – Water Billing and Collections (2023M-148)
… [read complete report – pdf] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Comptroller DiNapoli Releases Municipal & School Audits
… Misappropriation of Funds The former clerk-treasurer did not properly deposit, record, report or disburse village … payroll payments totaling $341,992. She also did not maintain complete and accurate accounting records, … in penalties and interest. Board Oversight The board did not provide adequate financial oversight, obtain periodic …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our … two recommendations were not implemented, and one recommendation was not applicable for the period that we … directly reported to the local health department within one business day. Additionally, district officials did not …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to ensure …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… made an unallowed payment totaling $1,192. Putnam County Court and Trust Auditors reviewed the commissioner’s, county clerk’s and surrogate’s court’s processes, procedures and records for the receipt and … approval for meals totaling $31,991 (51%) provided at 29 meetings. Officials paid $6,772 more than federal per diem …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… issued. Village of Canastota – Board Oversight (Madison County) The Board did not adequately oversee the … exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Town of Seneca Falls – Financial Management (Seneca County) The board …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… and paid the full restitution of $16,525. Wyandanch Union Free School District – Budget Review (Suffolk County) Based …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-audits