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Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City … spent appropriately and effectively." Claryville Fire District – Budgeting Practices (Sullivan County) The board is … adopting realistic budgets or ensuring the prudent use of district funds. Over the last five years, the board …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of … contractor still owes the district approximately $74,000. Rocky Point Union Free School District – Financial Condition … School District Niagara Falls City School District and the Rocky Point Union Free School District …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Internal Control System Components
… system of internal controls. Included in that guidance are five specific components of internal control that must be …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsCollection of Medicaid Accounts Receivable (Follow-Up)
… accounts receivable when Medicaid overpaid providers. For the period January 1, 2006 through February 18, 2010, we … to recover amounts repaid to the federal government for receivables that eventually became uncollectible and, … of all accounts receivables identified through audits or retroactive rate adjustments for affiliated providers and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followMontauk Fire District – Audit Follow-Up (2024M-117-F)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in … The purpose of our review was to assess the Montauk Fire Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), released in September 2021. The … that the Board of Directors (Board) properly approved and monitored projects in accordance with standard project procedures. However, it did not set clear and specific goals when approving projects. The audit …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and … and long-term planning is not adequately performed, the Board and District officials run the risk that necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsTown of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is governed by … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Accounts Payable Advisory No. 20
… for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section … to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to documentation from …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsState Comptroller DiNapoli Releases State Audits
… $81,370 in real estate taxes, $39,709 in unsupported or ineligible compensation costs for six employees; $18,650 … payments totaling $1,621,590 where either the homeowner or property was not eligible for the STAR property tax …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency … opportunities in some areas were still needed. Town of Smithtown – Departmental Operations (Suffolk County) Town … Volunteer Fire Company Town of Ithaca and the Town of Smithtown …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… his office completed audits of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an era of limited resources and increased … his office completed audits of North Warren Central School District Plainedge Union Free School District and the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … and appeared to be for proper school purposes. However, the board did not ensure that the policies and procedures in …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… or required signatures. Malone Central School District – Payroll (Franklin County) District officials accurately paid …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits