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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School District – Financial Management (Orange County) The board and district officials overestimated certain … transfers totaling $67 million, which collectively reduced the effectiveness of managing the district’s financial …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Lawrence Union Free School … Town officials did not adequately manage network and local user accounts, develop and adopt a written IT … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsCaucus 2025: Important Information for New Yorkers
… and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, Transparency (December 2024) Education & Higher Education "Nation's Report Card" … (March 2023) Economic Impact: Higher Education (September 2024) Higher Education in New York: Evaluating …
https://www.osc.ny.gov/reports/caucus2025Accounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney … Making Payments to the United States Postal Service USPS and related postal services such as Pitney Bowes …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageUnified Court System Bulletin No. UCS-79
… 353 and/or 399 Effective Date(s) Paychecks dated December 1, 2004. OSC Actions OSC will automatically change the pay … Agency Actions Agencies must access the General Deduction CD (Agency) page and enter Deduction Codes 353 and 399 with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … County) District officials did not properly bill tuition for nonresident foster care students enrolled at the … of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges totaling $40,198 were accompanied by purchase orders that lacked a detailed description of the items or … with the Office of the State Comptroller. Steuben County – Court and Trust Funds Auditors found the commissioner …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and in a timely manner. As a result, officials do not have assurance that all collections at the golf course were … opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently … law. Village of Catskill – Accounting Records and Reports (Greene County) The clerk-treasurer did not maintain complete … errors totaling over $2.2 million and did not reconcile bank balances to the general ledger cash balances. As a …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 nonstudent … for payroll-related liabilities, maintain proper cash control accounts and reconcile the town’s bank accounts. … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did … inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the … a total cost of approximately $93,000 that were selected for review - four laptop computers with a purchase cost …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Clerk-Treasurer’s Records and Reports (Steuben County) The former and current clerk-treasurers did not prepare or … accurate or timely accounting records. As a result, the board’s ability to make informed financial decisions was …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Gowanda Central … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… purposes. Main-Transit Fire Department – Banquet Hall Disbursements and Collections (Erie County) The … The manager booked rentals, collected and deposited rental fees, issued refunds and disbursed funds for rental … 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. Another 355 charges totaling …
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
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of approximately $1.4 million if revenue estimates are not realized. Budgeted personal services revenues of … or recorded. This increased risk that collections are not properly recorded or could be lost, stolen or … totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, officials did not obtain the minimum number of quotes required by the town’s procurement policy for … approximately $131,000 or the minimum number of required quotes for credit card purchases totaling approximately …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Addison (Steuben … review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the financial … with no oversight. As a result of the Comptroller’s audit and subsequent investigation, the former clerk-treasurer, who …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1