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State Comptroller DiNapoli Releases Municipal Audits
… board also did not know the treasurer did not comply with water and sewer village laws and codes which resulted in … or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to be … Seven assets totaling $18,600 were found at different locations than shown on the inventory list. Town of Walton – …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of New York State General Obligation (GO) Bonds totaling $539.6 million … State Comptroller Thomas P DiNapoli announced the sale of New York State General Obligation GO Bonds totaling $5396 …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 million disbursed so far, … State Fiscal year SFY 2025 to help counties implement the provisions of the Raise the Age RTA law enacted in 2017 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawA Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… helped in the rescue, recovery and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills … about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliVillage of Suffern – Budget Review (B6-16-8)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Town of Deerpark – Budget Review (B6-13-18)
… reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWaverly Central School District - Financial Operations (2019M-136)
… appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… report - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were properly … Determine whether transfer station and compost facility cash receipts were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementRocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… complete report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the District’s financial condition. Key Findings Officials … financial plans to help make financial decisions. The Board should adopt written policies concerning fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and