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Comptroller DiNapoli Releases School District Audits
… websites although it is prohibited by district policy. In addition, district officials did not provide Information … because the district generated operating surpluses in three of those years. After adding back the appropriated … from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Better Oversight Needed at Homeless Shelters
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the … risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory … At both certified and uncertified shelters, as well as hotels and motels, auditors observed a range of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCity of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … Understanding the Audit Area The Common Council (Council) is responsible for managing and controlling the City’s … records and reports ensures appropriate information is available for City officials tasked with overseeing the …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Lincklaen – Board Oversight (2017M-37)
… controls to lessen the risks associated with the lack of segregation of duties in the disbursement process. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April 23, … of Sidney, Delaware County, which comprises three Fire Companies. The Department, which provides fire protection … by a nine-member Board of Directors. The Department and Companies disbursed approximately $144,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialJasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. Key Findings The Board has … adopt budgets for the general and school lunch funds that are structurally balanced with recurring expenditures funded …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… should ensure that all collections and disbursements are accurately accounted for, supported, approved and … agreed with our recommendations and indicated they are taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although … the Treasurer’s records. Adopt a procurement policy, investment policy and code of ethics. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mTown of Tuxedo – Financial Operations (2014M-284)
… a population of approximately 3,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Sidney – Supervisor’s Disbursements (2015M-214)
… approval of payroll. The Board did not perform annual audits of the Supervisor’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections … Develop and implement policies and procedures to ensure admissions revenue is adequately safeguarded and … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityNewark Central School District - School District Website (S9-19-38)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … financial plan, audits and CAPs are on the website in a transparent location. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… that the Town’s general fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… required annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: … Treasurer’s office. Ensure the required annual audit is conducted. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180State Comptroller DiNapoli Releases Audits
… that Strict and Intensive Supervision and Treatment (SIST) parole officers to have a minimum number of monthly contacts …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-audits