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DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… amounts and have gone unused, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that ignored … most notably in the search for a new superintendent. “This audit revealed some troubling decisions made by district …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board also approved payment for 118 purchases totaling $38,563 made on district credit … documentation. In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Franklinville Joint Fire District – Claims Processing (2017M-141)
… District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus … not adopted a written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous District equipment and supplies. Board resolutions approving claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … annual financial reports (AFRs). Understanding the Audit Area The Board is responsible for managing and controlling … $1,363 in the accounting records as of January 31, 2025 and did not accurately record the other 47 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Town of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, 2015. … The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is … of our audit was to review the Towns financial records and reports for the period January 1 2013 through April 30 …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Change in Accounting for Deferred Compensation Plans
Accounting for Deferred Compensation Plans
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb32.pdfSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… benefits provided to the businesses when the businesses do not meet their employment goals. The Agency provided … Key Recommendations Ensure that all project agreements contain a recapture clause that would allow the Agency to recover financial incentives if business do not produce the intended benefits. Provide financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Chenango Valley Central School District -- Budget Review (B19-4-2)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… equipment includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followOnline and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… should consider transferring money into other reserve funds to the extent permitted by GML or, if the Board … have no foreseeable expenditures from such other reserve funds, consider requesting a special act of State Legislature …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Fishers Fire District – Financial Condition (2021M-128)
… real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
Comptroller DiNapoli announced the guilty plea of Roger Burlew former Highway Superintendent for the Town of Erin in a public corruption case involving the theft of more than $65000 in goods and services from the town
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Comptroller DiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann … and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials effectively … completed audits of the Brighter Choice Charter School for Boys Central Islip Union Free School District Fort Ann …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Forestburgh Fire District – Financial Activities (2015M-203)
… deposits were not made within 10 days as required by New York State Town Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203