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Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Suffolk Board of Cooperative Educational Services (BOCES) is an association of 18 component school districts. Combined, … students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by … $160.4 million. Key Findings Although the Board is required to approve all budget transfers above $25,000, …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andManhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Cohoes City School District – Budgeting (2016M-111)
… June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … operates five schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. … budgeted appropriations to ensure that the tax levy is not higher than required. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Niagara Falls City School District – Fuel Accountability (2015M-178)
… 2015. Background The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected nine-member Board of Education. … Recommendations Ensure that fuel purchased by the District is used solely for District purposes and seek reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Naples Central School District – Online Banking (2015M-143)
… District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… adequate oversight of Information Technology (IT) and Plant Department field employees and an IT vendor, and an … the supervision of field employees from the IT and Plant Departments who work at the Service Center. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate … of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Clarendon – Justice Court Operations (2013M-362)
… 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Town of Oxford – Financial Condition (Chenango County) The board did not receive complete and …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, … Jersey and the Triborough Bridge & Tunnel Authority. The schedule will be modified and updated in response to changes … execution of all project approvals required by law. The schedule is released by the Committee to assist participants …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordVillage of Washingtonville – Budget Review (B26-6-1)
… are issued. Under LFL Section 10.10(d), when a village is authorized by a special or general law to incur debt to … with the fiscal year during which the municipality is authorized to issue deficit obligations, and for each … appropriations and an increase of $5,000 from the 2025-26 adopted budget. Additionally, there is a $20,000 …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Comptroller DiNapoli Releases Municipal Audits
… Plant , Copenhagen Fire Department , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal … department money is appropriately spent. Dansville Public Library – Procurement (Steuben County) The board did not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly $75,000 over a four-year period. “Jill Havens not only exploited the … County District Attorney’s Office when they suspected money was being stolen from the company. A joint …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Madison Central School District and the Starpoint Central School District . “In an era of limited … P DiNapoli today announced his office completed audits of the Madison Central School District and the Starpoint …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Webb Union Free School District – Financial Management (2022M-53)
… report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) … realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Byron – Procurement (2024M-11)
… and Town officials did not always comply with GML Section 103 and the Town’s procurement policy. Had Town officials … obtaining competitive bids as required by GML Section 103 and the Town’s procurement policy. Furthermore, the Town … Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for proposals (RFPs) or another …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25