Search
Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the superintendent and … 2020-21 through 2022-23 fiscal years though the district only needed to use approximately $23,000 of appropriated fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to … of the board’s plan to use the funds. The district’s tax levy increased by $771,762 from 2019 to 2024, meaning … budgets that resulted in a total operating surplus of $4.8 million between fiscal years 2019 and 2023. Additionally, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A … may require more frequent and costly maintenance than new vehicles. A real life example follows: A county was faced … old and each had been driven between 15,000 and 30,000 miles. Costing about the same or slightly less than new …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Related Audit/Report of Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andWilliamsville Central School District – Financial Management (2016M-274)
… reserve fund policy to ensure that it identifies optimal or targeted funding levels for each reserve and the conditions under which each reserve fund will be used or replenished. Charge appropriate expenditures to the insurance reserve as required or transfer the funds in the reserve to another reserve in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Copiague Fire District– Mechanic Shop Operations (2021M-93)
… vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior … least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities … and District officials adequately monitored the mechanic shops Shops financial condition and safeguarded District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Albion – Water and Sewer Rents (2013M-108)
… was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Problem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program The … responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling … services; developing and ensuring access to prevention, treatment, and recovery services; developing minimum …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the … detection. Key Recommendations Ensure disbursements are reviewed, approved, adequately supported and for a School …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Objective Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … and deposited timely. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … raised in the District’s response letter. … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… original student ledgers and replaced them with versions she created. Disbursements were not properly approved and … to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… [ read complete report - pdf ] Audit Objective Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. … and the towns' roles and responsibilities. The Board of Commissioners and the towns' boards did not adopt the annual … approve salaries, wages and wage increases. The Board of Commissioners was unable to determine if all receipts …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… conditions under which the reserve’s assets will be used or replenished. We found no significant exceptions with the … that identifies its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra