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Comptroller 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-facilitiesComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … estimate appropriations for three line items: Board of Cooperative Educational Services (BOCES) special … and approved before payment. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Public Library , Port Washington Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek … Fire Company and the Western Sullivan Public Library . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund … reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… years until March 1, 2013. The District did not file the AUD in a timely manner for 2010 and 2011. We found that the 2010 and 2011 AUD were filed 576 and 276 days late, respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialCheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the … April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… legislators did not monitor compliance with the county’s acceptable use policy, and did not adopt Information … to improve their management and oversight of the town’s financial condition. Three of the town’s funds have carried … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Company , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “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/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… have not restricted access to the financial system based on employee job responsibilities. In addition, village … numbered receipts and did not deposit receipts collected on a timely basis. The treasurer also did not prepare timely, …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … unanticipated events and uncertainties. Willsboro Central School District – Student State Aid (Essex County) District …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 20 cash receipts totaling $3.1 million either did not match bank deposits or lacked adequate support documentation, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Special Education Audits
… 2013, auditors identified $655,055 in reported costs that did not comply with SED requirements and recommend such costs … 2013, auditors identified $295,997 in reported costs that did not comply with SED requirements and recommend such costs … 2014, auditors identified $417,994 in reported costs that did not comply with SED requirements and recommend such costs …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were issued. Livonia Central School District – Conflict of Interest (Livingston County) A board member, who resigned … to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 transportation contracts totaling $552,659. … enough detail to verify that the parts ordered were used for District vehicles. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentAddison Central School District – Procurement of Professional Services (2023M-6)
… Audit Objective Determine whether Addison Central School District (District) officials sought competition for the procurement of professional services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6