Search
State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) The … council. In addition, city officials did not implement all of the recommendations in the previous review letter when … operating funds using unsupported allocation methods. Town of Chemung – Intermunicipal Consolidation Agreement (Chemung …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … procedures or other guidance to communicate expectations for the claims audit process. City of Hornell – Business … or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were unaccounted for and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… were followed to communicate financial application user account changes to the vendor. Schuylerville Central School …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances … the town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… also did not properly monitor to ensure the annual report filed with the New York State Authorities Budget … and payment in lieu of taxes (PILOT) information for current and active projects. Town of Berne – Board … or receive adequate monthly reports from the supervisor. For example, the board did not request or receive monthly …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… issued. Brighton Fire Department, Inc. – Board Oversight of Financial Operations (Monroe County) The board did not … effectively manage the town’s financial condition. More real property taxes and user fees were levied than needed to fund …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State 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-0State Comptroller DiNapoli Releases Municipal & School Audits
… meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District … audit of company records, as required. Jericho Union Free School District – Acceptable Use Policy (Nassau County) … web browsing was inappropriate. Heuvelton Central School District – Procurement (St. Lawrence County) District …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State 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 Audits
… shop employees to use the shop and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. … not know if town vehicles and fuel were only used for town business. Officials did not maintain adequate and centralized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water … and air-conditioned enclosure purchases were not in the best interest of taxpayers and resulted in $32,000 of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… a certain capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials did not accurately pay employees’ salaries, wages and benefits or properly accrue leave benefits. Auditors reviewed payments and benefits totaling $1.9 million and found exceptions …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… reporting to the board reduced transparency, prevented it from properly monitoring financial operations, and increased … since 2021. Retaining the collections prevented the funds from being productively used by town officials and taxpayers. … in a timely manner. Due to deficiencies in the records, it is unclear whether eight recorded cash and check collections …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits