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State Comptroller DiNapoli Releases Municipal & School Audits
… board approval and 22 claims were paid that included sales tax totaling $460. Town of Otselic – Audit Follow Up …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits … supported or approved. Auditors reviewed leave records for 27 of the town’s 80 employees and determined that 373.5 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… payments that could have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not … a $75,000 general fund contingency, which is less than 1% of the village’s general fund budgeted appropriations and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure … of students should be prioritized. “Thousands of New York City students rely on a fair and transparent system to get … future,” said DiNapoli. “My office’s audit found that the city’s process is overlooking some students who face economic …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School District Audits
… could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 school year levy …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included … prompt attention, including: $1.9 million that was paid for inpatient claims that were billed at a higher level of … than what was actually provided; $1.4 million was paid for newborn birth claims that contained inaccurate birth …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1957
… are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may benefit only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Comptroller Thomas P. DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring Tool , … of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), … of at least 50% of tracked services. For example, the Law Department saw the number of cases pending in state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyMachias Fire District – Financial Operations (2026M-14)
… Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is responsible … Furthermore, without proper guidance and management of operations, the Board and Treasurer cannot assure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Freedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the … public, the Comptroller's Office provides a broad range of information on our website. If you seek records concerning … the documents, the time it takes to review and redact any information that cannot be disclosed pursuant to FOIL, and …
https://www.osc.ny.gov/help/foilOpinion 92-43
… discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway … and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, … of highways are required to be covered under procurement policies and procedures adopted by a town board …
https://www.osc.ny.gov/legal-opinions/opinion-92-43VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersComptroller DiNapoli Releases Municipal Audits
… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsMiller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the … July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School … Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on current use. Key … adopted debt service plan. Review the District’s reserve fund policy and ensure that the funding levels for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125