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Comptroller DiNapoli Releases School Audits
… School District , Frontier Central School District and the Utica City School District . “In an era of limited resources … in accordance with the district’s acceptable-use policy. Utica City School District – Financial Condition (Oneida … School District Frontier Central School District and the Utica City School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161City of Amsterdam – Recreation Department (2023M-29)
… until it was brought to the Director’s home, over the weekend, before being deposited. $895 in cash was remitted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… approximately $68.4 million. Key Findings The Board did not adopt realistic budgets and overestimated expenditures, … and potentially unnecessary. District officials have not developed written policies or procedures to formalize the separation payments process. District officials do not maintain adequate supporting documentation for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … manner. The Board and former Supervisor donated 6.2 acres of Town land to the County without conducting a cost-benefit … for tracking and billing CBI for the reimbursement of CBI expenditures. Develop a written rental agreement for …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Islandia – Overtime (2023M-121)
… properly approved, documented and controlled overtime for employees. Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid … Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Determine whether the Village of Herkimer (Village) Clerk- Treasurers maintained complete, accurate and … records and reports. Key Findings The current and former Clerk-Treasurers did not maintain complete, accurate or … to properly monitor and manage Village finances. The Clerk-Treasurers did not: Properly record financial activity …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Ardsley Union Free School District – Financial Management (2024M-13)
… from 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… limit as of June 30, 2023 by 20 percentage points, or $6.1 million. Consistently overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… The Board improperly transferred to the general fund a net total of $40,000 from the capital reserve which had not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Montauk Fire District – Board Oversight (2024M-117)
… records and reports were maintained and/or audited to comply with statutory requirements. Key Findings The Board … records and reports were maintained and audited to comply with statutory requirements. As a result, the Board … diminished the District’s transparency and its ability to assess the District’s financial operations. Specifically: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of … to protect taxpayer assets during the period of January 1, 2011 through September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… secured user account access to the network and financial application and developed an information technology (IT) … officials secured user account access to the financial application but did not secure user account access to the … were not logged into in the last six months. Accounts grant access to sensitive information, and unneeded accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationWhite Lake Fire District – Budgeting Practices (2013M-156)
… trends − as well as identified current and future needs − when developing budget estimates that are consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236