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State Comptroller DiNapoli Releases Municipal & School Audits
… rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and have taken … uncorrected. Franklin Square Union Free School District – Website Transparency (Nassau County) District officials did …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Report Warns of Growing State Debt
… approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous … 5.1 percent, was second only to New Jersey within its peer group and more than two times the national median of 2.5 … http://osc.state.ny.us/reports/debt/debt-impact-study-2017.pdf For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/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. Village of Addison (Steuben County) … office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer … a penalty for corruption while in office. Summary of three audits released: Former Clerk-Treasurer’s Misappropriation of …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… was increased. South Jefferson Central School District – Payroll (Jefferson County) Auditors reviewed salaries and … whether they were accurately paid. Auditors also reviewed payroll change reports for two months during the audit period … salaries and wages reviewed were accurately paid and the payroll increases were calculated correctly and supported by …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were not always maintained. In addition, users could delete records from the financial system, and employee …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … the former bookkeepers did not maintain time records to support the hours for which they were paid, and one … unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/press/releases/2024/04/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. City of Salamanca – Collections … being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) … could occur and remain undetected. Beacon Central School District – Information Technology (IT) (Dutchess …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… board and town officials did not ensure the finance office payroll was accurate and supported. The town also made improper, questionable and unsupported payroll payments totaling more than $19,000 to the former … who reported to her received unsupported out-of-title payroll payments totaling approximately $1,400. Additionally, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0About the New York State Comptroller's Office
As New Yorks independent watchdog and chief financial officer State Comptroller Thomas P DiNapoli is responsible for holding government accountable while protecting the peoples money
https://www.osc.ny.gov/about/about-comptrollers-officeState Comptroller DiNapoli Releases Municipal & School Audits
… to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected employees …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… including data containing PPSI. Lansing Fire District – Investment Program (Tompkins County) Auditors found the board … did not develop and adopt a comprehensive written investment policy as required by state law. The district … or $61,000 more had officials used other available investment options. Officials did not consider other legally …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … 681 network user accounts that were not needed or logged in to for at least six months. South Kortright Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP training was not provided to all employees and any elected … seven elected officials did not complete the annual SHP training. Additionally, the city excluded seasonal employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and … policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits