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State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Main-Transit Fire Department – … purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any … written policies or procedures for discretionary spending, and as a result, 353 purchases may not have been for proper …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did … and adopt a written fund balance policy specifying the town’s objectives and goals for using the accumulated funds. … steps to increase physical accessibility at the town hall, including mirrors, hand dryers and grab bars mounted at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes … Public Schools and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to the established policy and … were not adequate for eight of the 31 water outlets (26%) that exceeded the lead action level. While district …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of … district employees from using district-purchased assets for personal use, he directed the manager to purchase food … County) District officials did not properly identify, report or implement needed remediation to reduce lead …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not procure all goods and services in accordance with board policy and applicable statutory requirements. As a … financial records annually for audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk … on the district’s website five weeks late. Harpursville Central School District – Lead Testing and Reporting (Broome …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and … reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan to … increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The board …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Fire District – Financial Management (Ulster County) The board and officials did not properly manage the district’s … information to make informed decisions. North Salem Central School District – Audit Follow-Up (Westchester County) A previous audit – North Salem Central School District Network User Accounts ( 2022M-140 ) – …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … were either inaccurate or not authorized by the board. Rapids Fire Company – Credit Cards (Niagara County) Credit …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… SHP training was not provided to all employees or any board members. Of the 120 total individuals tested (115 … complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan Forfeited … or logged in to for at least six months. South Kortright Central School District – Claims Audit (Delaware County) …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written … able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment Program (Essex County) … the $189,305 earned during the audit period. Lake Placid Central School District – Transportation State Aid (Essex …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $28,555 did not include a pre-approval form or other supporting documentation. Rockland County – … properly managed user account permissions in its financial application but did not properly secure user account access … the amount of overtime incurred by the fire department in 2023, which will exceed the amount budgeted by approximately …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… proposed budget documents were posted to the city’s website. Town of Vestal – Former Police Chief’s Separation …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video … totaling approximately $24,000 did not have a recorded serial or identification number. Fire Island Union Free …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… state aid claims. Saranac Central School District – Tuition Billing and Collections (Clinton County) District … to ensure that tuition billed had been paid. Town of Sheridan – Disbursements (Chautauqua County) Claims and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits