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State Comptroller DiNapoli Releases Municipal & School Audits
… $39,093 did not have any receipts included with the claims packets; and $317,517 did not have a signed receipt or … School District – Payroll (Niagara County) Employee compensation payments were not always accurate, approved or … As a result, important financial and other business office data could be lost, or the district could suffer a disruption …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… district could achieve greater savings by modifying the terms of the program. For example: the district should review … requirements of the program for married couples and family members employed by the district. For the 2021 … accounting records to the board for audit. Tioga County – Court and Trust Auditors reviewed the treasurer’s processes, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared … For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Hampton Union Free School District – Network and Financial Application Access … Technology (IT) Contingency Planning (Suffolk County) School district officials secured user account access to the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Additionally, the city excluded seasonal employees and new hires starting in June or after from the training. Albany … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Investors Reach Settlement with Wynn Resorts
… and their beneficiaries. The Fund has consistently been ranked as one of the best managed and best funded plans in … and a trustee of, the New York City Pension Funds (the “NYC Funds”) responsible for protecting the retirement security of over 700,000 New Yorkers. The NYC Funds are the fourth largest pension fund system in the …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsState Comptroller DiNapoli Releases Municipal & School Audits
… school purpose. Officials said they purchased 300 gift cards each worth $100 (totaling $30,975) for students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff based on … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… all money as required and allowed a member to handle hall rental revenue. Border City Fire District – Board …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… not establish or adopt up-to-date long-term capital and financial plans. The district had five vehicles at or beyond … life estimates in 2025. Auditors estimated that the total vehicle replacement cost of these five vehicles was … officials did not maintain a long-term capital plan for vehicles or plan for future financial operations, the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the board. Henrietta Fire Company Inc. – Board Oversight (Monroe County) The board did not provide adequate oversight … Hilton Central School District – Audit Follow-Up (Monroe County) A previous audit, Hilton Central School …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … the projects on an ongoing basis and relied on the good faith of the project owners to accurately report … $2,569 more than it should have received and the fire company and fire department received $2,444 and $125 less …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… firm detailing the services to be provided. As of Nov. 15, 2025, the treasurer has not filed the 2020 through 2024 … legislature also created and funded new reserves in July 2025 to significantly reduce its unrestricted fund balance. … within 270 days of taking office which, as of March 11, 2025, was 165 days past the deadline. Ashville Fire District …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… lacked documentation to demonstrate that the charges were for a valid school purpose. Debit cards pose significant … lacked documentation to demonstrate that the charges were for a valid school purpose. In addition, none of the 186 … The former treasurer also did not file the required AFR for the last five fiscal years and the current year is …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… considered alternative legally permissible investment options, the district may have increased the investment … receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …
https://www.osc.ny.gov/press/releases/2026/02/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. Lawrence Union Free School … 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-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply … the district’s aid may not have been delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of $451,664. Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated by a total of … of $7,642. Of the 10 expenditure accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, three accounts were …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… card charges totaling $14,544 and 25 charges totaling $10,005 had purchase orders that were approved by the district … County) The assessor did not properly administer forest land, religious and veteran’s real property tax … entries reviewed, three were not properly recorded and 10 were not recorded in a timely manner, and no one …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0