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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The director did not maintain complete records to account for the fees collected from each program and did not maintain records of sales or make regular bank deposits for money collected from the soccer concession stand. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0City of Batavia – Business Improvement District (2017M-283)
… the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory limit for 11 of the … operations especially the manner in which the DMA uses BID funds. Levy BID charges in compliance with the statutory …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283CUNY Bulletin No. CU-461
… Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. Also, as a result of ATRA, the IRS released additional annual inflation … passes and transportation in a commuter vehicle. Effective January 1, 2013, the transit limit has been increased to $245 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentSouth Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $46.9 … unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… and Woodstock and part of the Greene County Town of Lexington. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Valhalla Union Free School District – Financial Condition (2015M-333)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lowville Academy and Central School District – Financial Condition (2015M-220)
… unassigned fund balance has more than doubled as a result. District officials have not developed adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Wales – Financial Management (2017M-32)
… The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32High Falls Water District – Water Fees (2015M-153)
… examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … composed of five Commissioners. Budgeted appropriations for 2015 total $173,089. Key Findings The water clerk … did not reconcile the amount of water purchased from New York City to the amount it billed its customers. Key …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153East Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Lewiston – Purchasing (2013M-45)
… controls over purchasing for the period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is … total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Steuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device serial numbers and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine … a cost-effective manner and ensure that claims are audited for accuracy and completeness. Background The District is … Board of Education (Board) that is responsible for the District’s educational and financial affairs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOperational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersQualified Personal Service Contracts (QPSC) Listing
… Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … The agency can reasonably anticipate it will incur costs for the personal service component of $1 million or more over … contracts that meet the criteria described above for the 2025-26 State Fiscal Year: Contract Number Contractor …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listing