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Mount Morris Central School District – Online Banking (2022M-99)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially … Monitor computer use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Opinion 89-32
… by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- … officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … for the purchase by a municipality of an interest in real property, including a leasehold interest (see 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Town of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clark … The treasurer did not use numbered receipts and did not deposit receipts collected on a timely basis. The treasurer …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clark …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsAwarding and Oversight of Statewide Interoperable Communications Grants
… To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met … distributed between 2011 and 2015, contracts were awarded based on a combination of pass/fail and scored evaluation … Interest New York State Homes and Community Renewal: Low-Income Housing Trust Fund Program ( 2013-S-32 ) … To …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… failure could result in significant economic consequences for residents, municipalities and the state. With increased … of State Dam Safety Officials estimates the cost for these types of repairs in New York at $360 million. But … asset planning and establish long-term financial forecasts for dam maintenance and, if necessary, rehabilitation. Raise …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 2000-19
… may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by … association may use foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … implementing one and partially implementing two. Hudson River–Black River Regulating District – Security Over Critical Systems (Follow-Up) (2025-F-5) The Hudson River–Black River Regulating District …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… County District Attorney Crawford and Superintendent James for their partnership in fighting public corruption and … through the investigation, indictment, and in preparation for trial,” Crawford said. “As public officials ourselves, we … result to this case — holding Bridget Brown accountable for her betrayal of the public trust when she used her …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyCity of Olean – Budget Review (B1-14-1)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Sweet Home Central School District – Financial Management (2016M-207)
… fund balance and reserves. Identify the composition of the funds in the debt reserve, properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 30, 2015. … excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … Key Findings District officials properly managed user account permissions in the financial application but did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Village of Endicott – Budget Review (B4-13-8)
… budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds prior to adopting the budget to avoid adopting …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8