Search
State Comptroller DiNapoli Announces Municipal Audits
… granted a total of 633 non-New York State School Tax Relief Program property tax exemptions for non-municipal … County) The assessor granted 306 non-NYS School Tax Relief Program exemptions on non-municipal owned property on … Management (Cortland County) The board did not adopt a fund balance and reserve policy or create comprehensive …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… include a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can … an extended term (more than one year). The term of the contract cannot be longer than the useful life of the … Maintenance of the equipment may require a separate contract. (See Section 11.D - Equipment and Software …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionState Comptroller DiNapoli Releases Municipal & School Audits
… collection records and 26 entries totaling approximately $18,000 did not have either the correct check number included …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… services throughout the city. In fiscal year (FY) 2025, the city spent $415 million on fuel and fleet repair, … impact. For instance, 100% of new vehicle purchases in FY 2025 met local emission standards, 77% of the fleet now … practices, and enhance the usefulness of the data for planners and city taxpayers alike. Report New York City …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenState Comptroller DiNapoli Releases School Audits
… also lacked written multiyear financial and capital plans. This inhibited effective financial management and … did not have written multiyear financial and capital plans to provide a framework for developing the annual budgets and addressing future operating and capital needs. Wantagh Union Free School …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsNorth Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) … prior to payment. Key Recommendation Ensure that no claim against the District, other than those specifically …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts or … timely. The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. … coding on all transactions within the SFS. Preparation of Financial Statements The General Ledger is the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… properly collected, recorded, deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, record, deposit and disburse ECA funds. The central treasurer did not issue receipts or ensure … $44,548 for two clubs that did not have sufficient funds when the disbursements were made. Building principals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSelected Financial Management and Administrative Practices
… 28, 2014. Background The New York State Surrogate’s Court Procedure Act establishes a Court-appointed Public Administrator in 11 counties in the … for vendors annually, it did not prepare the required list of preferred vendors until 2013. Additionally, several …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOtego-Unadilla Central School District – Financial Condition (2013M-84)
… to January 22, 2013. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, … OtegoUnadilla Central School District Financial Condition 2013M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … each year. Officials also did not properly account for and close completed capital projects. As a result, $359,427 in … aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Announces State Contract and Payment Action for March 2017
… office approved 1,873 contracts valued at $8.77 billion and approved nearly 4.1 million payments worth more than … billion in March. His office also rejected 245 contracts and related transactions valued at $440 million and more than 4,800 payments valued at more than $9.4 million …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017Claryville Fire District – Budgeting Practices (2014M-59)
… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Washingtonville Central School District – Reserve Funds (2014M-45)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to the Board … they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to indicate the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Investors: Exxon Needs to Step Up on Climate Change
… (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-change