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State Comptroller DiNapoli Releases Municipal & School Audits
… pension. This sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … remedial actions were planned or occurred. Because there is no information on the lead levels of the 61 water outlets …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… management company to facilitate the school’s procurement of IT assets and services and to maintain inventory records, … County) The board did not provide adequate oversight of financial operations, placing department resources at risk of waste and theft. The board generally did not review the …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market account, earning $1.8 … earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s Records and Reports …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized. Key Findings Company disbursements … payment. We reviewed 171 disbursements totaling $381,186 and determined that 34 (20 percent) totaling $30,126 were not … totaling $4,530 lacked a payment authorization date, and seven disbursements totaling $1,371 were not adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district … more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) … unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Keene – Records and Reports (Essex County) The supervisor … were not reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly … did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did not …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ … not confirm that all collections received were deposited. Of the 40 planning and zoning department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 recreation department fees reviewed totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState 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/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. … capital water needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua … did not accurately calculate longevity payments for 26 of the 32 (81%) employees reviewed. As a result, 26 …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Fund purposes and properly allocated. However, Town of Riverhead officials did not always record dates … or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare bank … officials paid unapproved overtime totaling $2,176. Town of Cobleskill – Budgeting (Schoharie County) The board did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Salamanca – Collections (Cattaraugus County) The city … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during the audit period and determined: … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 254
… Purpose To provide agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … To provide agencies with instructions for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… software that may compromise data, confidentiality, integrity or availability is increased. Fifteen network users …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award program; effectively monitor available fund … or a fund balance policy or obtain an independent audit of the district’s 2021 and 2022 financial statements, as …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ballston – Water Fund Financial Operations (Saratoga … County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts … not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials did not maintain …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Cattaraugus-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