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Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of Marcellus and the Uniondale Fire District . “In today’s fiscal climate, budget … office completed audits of the Town of Alabama Caledonia Fire Department Caledonia Joint Fire District Cayuga County …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1324
… Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate … eligibility criteria and has a Payroll Status of Active on the appropriate effective date, OSC will automatically insert a row on the employee’s Job Data page using the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh Central School … policies, they did not seek competition for two professional service contracts related to the 2020 Capital … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to … the 2023, 2024 and 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of … and adopt required policies, including an investment policy, a procurement policy and a code of ethics. Use …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases Municipal Audits
… were not deposited in a timely manner as required. Town of Hunter – Information Technology (Greene County) The board and … infrastructure. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Greenville Fire District – Capital Reserve (2014M-64)
… The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233North Babylon Union Free School District – Financial Condition (2016M-32)
… The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … District officials employed budgeting practices resulting in fund balance appropriations that were not needed. The … calculations or justifications for the funding levels in the reserves. The District maintained balances in two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Iroquois Central School District – Financial Condition (2014M-22)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key … BainbridgeGuilford Central School District School Lunch Operations 2015M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
The Academy Charter School Board Oversight 2014M295
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Hendrick Hudson Central School District – Financial Condition (2013M-241)
… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Garrison Union Free School District – Financial Condition (2016M-108)
… The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. … limit. District officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Wheelerville Union Free School District – Fund Balance (2016M-9)
… annual budgets that was not used. The District funded the capital reserve with no established plans for it. Key … and anticipated operations. Develop a plan for the future funding and use of the capital reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9East Moriches Union Free School District – Budget Review (B7-14-3)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Town of DeKalb – Financial Management (2016M-427)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale and … The objective of our examination was to determine whether payments made to …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc