Search
Rochester City School District – Budget Review (B20-2-5)
… The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) … Provide an independent evaluation of the Rochester City School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases Municipal & School Audits
… as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the district’s building aid reimbursement for all unapproved work. For the 151 change orders reviewed totaling about $3.8 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2North Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The … oversight of District financial activities related to budgeting, monthly financial reporting, bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22State Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Examples from GASB Statement 34 - Statement of Net Assets
… 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Westchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity … compensating controls. Key Recommendations Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156LaGrange Fire District – Board Oversight (2014M-127)
… a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in … policy. District financials records were not audited, as required by law, for 2011 and 2012. The District improperly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials … Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesWatervliet City School District – Fiscal Stress (2014M-149)
… District officials did not develop a multiyear financial plan. Key Recommendations Adopt structurally balanced budgets … do not exceed authorized amounts. Develop a multiyear plan to address the District’s fiscal stress. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… not prepare bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Clifton Park Water Authority – Water Charges (2015M-247)
… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … Ensure that an individual independent of the billing process reviews the billing registers and exception …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247