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East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period … check images. The Board did not require the Treasurer to submit an annual report and did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesVillage of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120City of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Hunter – Financial Operations (2023M-164)
… Key Findings The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all required duties. The Board did not: Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardWallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … controls over key financial areas. The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that adequate cost-benefit analyses for proposed projects were developed before project approval. … found that town officials did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found … Fire District – Financial Condition and Price Quotations for Purchases (Suffolk County) The board overestimated …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up (Herkimer …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… – Information Technology (Cortland County, Tioga County and Tompkins County) The Board and District officials did not adequately safeguard personal, private and sensitive information (PPSI). Officials did not ensure …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… School District (District) officials identified, reported and implemented needed remediation to reduce lead exposure in … as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Comptroller DiNapoli Releases School Audits
… officials overestimated general fund appropriations by $6.7 million and appropriated $2.7 million of fund balance and … claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … 2019-20 through 2021-22 by an average of $585,636, or 6%, and appropriated fund balance that was not used. Surplus …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using … comply with some regulations and administrative procedures for Medicaid program participation. Department of Health: … Practices (2013-S-56) Auditors found opportunities exist for the trust to improve its practices related to revenue …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… reports to the board contained inaccurate counts of program participants and revenue. Find out how your …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Financial … exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits