Search

Etna Volunteer Fire Department - Procurement (2019M-48)

… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48

Endwell Fire District – Controls Over Financial Operations (2013M-277)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277

Comptroller DiNapoli Releases Municipal Audits

… , Northville Public Library , Town of North Norwich and the Town of Phelps . “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/2015/08/comptroller-dinapoli-releases-municipal-audits

Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)

… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and

Comptroller DiNapoli Releases Municipal Audits

… – Water District (Cattaraugus County) The board did not ensure that adopted water rates would be sufficient to … – Taxpayer Equity (Chautauqua County) Town officials did not properly budget or allocate approximately $135,000 in … County – Purchasing (2015M-241) The Legislature did not award highway material and supply bids to the lowest …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1

Town of Sodus – Financial Management and Professional Services (2013M-99)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of professional services … made, and ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99

State Comptroller DiNapoli Releases Municipal Audits

… in implementing recommendations from a prior audit on the town’s financial operations. Auditors found little …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… approximately $873 million. Key Findings WCIDA did not adequately evaluate, approve or monitor projects, and did not properly bill for administrative fees; did not consistently follow criteria established in the Uniform …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal year ended May 31, 2013 were approximately …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

Village of Greenwich – Justice Court Operations (2014M-023)

… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … administrative services including the operation of a Justice Court with an elected Justice and an appointed court …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

State Comptroller DiNapoli Releases Municipal and School Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0

Town of Alden – Town Supervisor (2024M-105)

… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the  Amherst Central School District ,  Friendship Central School District ,  … (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School District Audits

… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … agent as the property control manager, resulting in an inadequate segregation of duties. North Bellmore Union Free School District – …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. Background … during and after fundraising events to ensure that all funds are properly accounted for and recorded. … Allegany …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

State Comptroller DiNapoli Releases Municipal Audits

… the board did not audit and approve $14,000 debit card purchases before payment. Town of Fort Covington – …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount … does not produce the intended benefits. … Mount Vernon Industrial Development Agency Project Approval and Monitoring …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval