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DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (Erie County) The town board did not ensure … individuals, it lacked a policy or contract stating what amount should be reimbursed, when payments are due and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… of our audit was to examine the internal controls over the District’s financial operations for the period January 1, … 2015 through May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … the FSA and DCAP administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… included in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … included in our initial audit report Payments by UnitedHealthcare for MedicalSurgical Services for Ineligible …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Ewen Fire District – Financial Management (Ulster County) The board and officials did not properly manage the district’s financial operations, including ensuring that …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-23
… 1989 Gordon D. Tresch, Esq., Village Attorney Village of Kenmore …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Shelter Island Union Free School District –Financial Condition (2014M-132)
… The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District … 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we … current reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Medina Central School District - Tax Collection (2019M-151)
… and timely records for all tax collections and ensure that daily receipts correspond to amounts deposited, intact. … process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… city is projecting further improvement in both income and corporate taxes, while revising sales taxes downward and … faces an immediate fiscal emergency and can avoid drastic actions for short-term savings. The restoration of planned … bargaining agreements, which will begin expiring in May. “My office’s full analysis of the FY 2022 budget and the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetHuntington Union Free School District – Financial Condition (2015M-356)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Huntington Union Free School District Financial Condition 2015M356 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356DiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… Retirement Fund. The Fund’s current CIO Vicki Fuller is retiring the week of July 30 after six years of service. "My thanks go to Vicki Fuller, during whose tenure the Fund … for the Fund in recent years," Titarchuk said. "I look forward to continue working with Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to … internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight teachers. … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… as: 14,144 assaults (44.1 percent of incidents), 7,006 alcohol or drugs, 5,464 weapons possession, 4,583 sexual … in New York. The types of challenges differ by grade level. Elementary schools, with nearly 1.3 million pupils, … students. Both had higher shares of incidents involving alcohol and drugs, as well as weapons possessions. The large …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearNYS Common Retirement Fund Reports Estimated First Quarter Results
The New York State Common Retirement Funds Fund estimated return in the first quarter of the State Fiscal Year SFY 202223 was 824 for the threemonth period ending June 30 2022 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns … South Colonie Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingPawling Central School District – Selected Financial Activities (2012M-185)
… financial transaction. Maintain control of the facsimile signature at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Pembroke Central School District – Financial Management (2016M-31)
… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31