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State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … rooms housing the servers and IT infrastructure did not have safeguards to track access and protect IT assets, and BOCES officials have not developed a disaster recovery plan to guide action …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-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. … City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established the district’s nine general fund reserve funds totaling $10.9 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-61
… discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis) TOWN CLERK -- Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Homeland Security Grant Program – Federal Funding and New York
… the proposed use of the grant and is dispersed within the 100 most populous metropolitan statistical areas in the … to New York City The City’s latest projections (January 2025) include $261 million of HSGP funds for fiscal year (FY) 2025, with the New York City Police Department (NYPD) …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programState Comptroller DiNapoli Releases Municipal & School Audits
… in paying a claim that is not valid and legal; and 11 lists of claims totaling $464,801 were not included in the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Sinclairville – Water Operations (2014M-362)
… Board did not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills … use. Develop and adopt policies for the enforcement of unpaid water bills and routinely monitor water bills, collections and the annual relevy of unpaid water bills to ensure the Clerk-Treasurer is acting in …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataGowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and claims auditing process …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Ripley – Town Clerk Collections (2024M-139)
… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings … Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … used for inappropriate purposes. In addition, the longer collections remain unremitted, the longer they are not …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of North Haven – Collections (2024M-99)
… and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Environment, Energy and Agriculture – 2023 Financial Condition Report
… source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have … Supports an array of environmental programs, such as State and municipal open space conservation; municipal and … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … or correctly allocated to affected taxing jurisdictions. In fact, 52 of 115 payments were late and late fees totaling …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Village of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… complete report – pdf] Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire … financial and capital needs. Key Findings Although the District has significant future operating and capital needs, the Board and District officials did not properly plan for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… building access accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background checks, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… complete report – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may impair the district’s ability to continue to provide fire protection …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … to ensure accurate and up-to-date inventory records are maintained; assets are tagged; physical inventories are conducted and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99