Search

Wyandanch Union Free School District – Budget Review (B24-7-2)

… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … for 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Oswego County – County Bridge Maintenance (S9-13-8)

… and a professional engineer who are directly involved with the oversight of bridges. The Department’s operating … track spending on bridge maintenance and repairs. Comply with the NYSDOT flag response time for all types of flags. …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8

Village of Sinclairville – Water Operations (2014M-362)

… did not periodically compare the amount of water produced with the amount billed and were unaware of the extent of … to ensure the Clerk-Treasurer is acting in accordance with Board policies. …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Town of Lyndon – Purchasing (2013M-149)

… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149

Town of Mamakating – Records and Reports (2015M-164)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported financial … town-outside-village general and highway funds continued to be reported in the town-wide funds. While the 2014 annual … the bookkeeper did not record the transfer of these funds to the reserves in a timely manner or record …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

… and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 … monitor for compliance. BOCES officials generally agreed with our recommendations and indicated they will take or have …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99

City of Yonkers – Budget Review (B18-6-7)

… the City’s debt service payments have risen 31 percent. With the 2018-19 budget, the City will have exhausted 92.3 … appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

Village of Addison – Payroll (2024M-12)

… former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments … payroll function. Village officials generally agreed with our recommendations and indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12

Town of Wells – Records and Reports (2024M-59)

… As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the … records and reports. Town officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… real property tax collections and clerk fees to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) within the … 27 and 35. Remit $2,387 in penalties and interest to the Supervisor or identify and correct a $2,406 erroneous refund …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Hammond Central School District – Financial Management (2024M-70)

… than needed to fund operations and were not transparent with taxpayers. The Board and District officials: … management practices. District officials generally agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102

Gowanda Central School District – Financial Management (2024M-104)

… $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Recommendations The … management. District officials generally disagreed with our findings and recommendations. Appendix B includes …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… Did not establish a Service Level Agreement (SLA) with the third-party contractor that issued and managed 209 … accounts and badges. District officials generally agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

State Comptroller DiNapoli Releases State Audits

… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … identified. Higher Education Services Corporation: College of Westchester Tuition Assistance Program (2015-T-5) … the procedures used by Westchester officials to certify students for state financial aid substantially complied with …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases School Audits

… determined officials also did not disable 72 unneeded network accounts in a timely manner. Officials also did not … technology (IT) controls over the district office’s network to safeguard personal, private and sensitive … to district officials. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) … eight time sheets that were missing. East Ramapo Central School District – Nonpublic School Transportation (Rockland …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-audits

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!