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State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) … once auditors informed officials of this risk, the school business manager promptly filed accurate aid …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would be …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits

Town of Saugerties – Claims Auditing (2024M-144)

… deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 purchases …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds … and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

State Comptroller DiNapoli Releases Municipal & School Audits

… also did not develop a written vehicle and equipment replacement plan, and three board members did not know when these items needed to be replaced or their estimated replacement costs. Although the district had a capital … the board chair’s original estimated vehicle and equipment replacement needs indicated the district would need $2.7 …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

State Comptroller DiNapoli Releases Municipal & School Audits

… for open personnel positions, which may not be prudent, as it leaves personnel services appropriations with insufficient … for personnel services are likely underestimated by as much as $3.7 million. In addition, budgeted funding for … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… County) The former and current clerk-treasurers did not prepare or maintain complete, accurate or timely … accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

Town of Butler – Highway Asset Accountability (2024M-115)

… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

State Comptroller DiNapoli Releases Municipal & School Audits

… Central School District – Financial Management (Erie County) The board and district officials did not properly … six reserves with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, … by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … of Earlville – Collections (Madison County) Although the clerk-treasurer accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

Town of Chesterfield – Town Clerk (2024M-110)

… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a … fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors …

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

State Comptroller DiNapoli Releases Municipal & School Audits

… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… of goods totaling approximately $1.3 million from 10 vendors, for which auditors identified potential cost …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 409

… Contract Pay is the process used by the Payroll System for teachers whose pay basis code is 21P to equally … of the academic year are stored in the Payroll System for each individual agency. All dates are set up on the Contract Pay page for the entire period of the contract, regardless of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachers