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State Comptroller DiNapoli Releases School District Audits
… (Tompkins County) District officials did not follow their investment policy. As a result, officials did not maximize … officials did not develop and manage a comprehensive investment program. Auditors also found officials did not … support documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsPanama Central School District – Procurement (2024M-73)
Determine whether the Panama Central School District District Board of Education Board and District officials purchased goods and services in compliance with the Districts procurement policies
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), which …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Comptroller DiNapoli Releases Municipal Audits
… of North Syracuse , Town of Thurston , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… by $6.3 million, or 4.5%. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare … to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Procurement … County) District officials did not maintain complete and accurate capital asset inventory records. The … these records but was unfamiliar with the requirements of, and did not comply with, the district’s capital asset policy. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDryden Central School District - Cash Management (2020M-61)
… [ read complete report - pdf ] Audit Objective To determine whether District officials maximized interest … Key Findings District officials did not follow their investment policy. As a result, officials did not maximize …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Comptroller DiNapoli Releases School Audits
… County ) The district did not properly seek competition for 14 professional service providers totaling $477,235. … The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient documentation … treasurer often did not have supporting documentation. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists … little to no oversight. While the Treasurer maintained a file that contained the bank statements, vendor invoices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Comptroller DiNapoli Releases School Audits
… clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are … reviewed, totaling $7,098, did not have requisition forms. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… process. Auditors reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during the audit … The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … reserve may be overfunded by $13.4 million based on past settlement rates. In addition, the District does not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – … funds were not reported to the Office of State Comptroller as required. Reports on the condition of court and trust …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Oversight of Adult Care Facilities
… Objective To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … As a result, village officials did not seek competition for nine of 10 professional service providers paid $733,497. … as required. The board also did not seek competition for six professional services totaling approximately $559,311 …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Eastchester Union Free School District – User Accounts and Information Technology (IT) Contingency Planning … user accounts to help prevent unauthorized use, access and loss nor did they establish an adequate IT contingency …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School District Audits
… Central School District – Fund Balance (Otsego County and Madison County) The board appropriated approximately … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … by approximately $680,500, or 6 percent. Pulaski Academy and Central School District – Separation Payments (Oswego …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines. … the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in 1,004 …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155