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DiNapoli Releases Municipal Audits

… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … billed, penalties were calculated correctly, and late fee waivers and billing adjustments were generally made in … accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects fund. Town …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Salamanca City School District – Financial Management and Payroll (2017M-138)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … (58 percentage points). The Board and District officials have not effectively managed four reserve funds with balances …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Wynantskill Union Free School District – Purchasing (2022M-85)

… Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… whether Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly … Key Findings Town officials did not always use competitive methods when procuring goods and services or properly account … and update the procurement policy and use competitive methods when procuring goods and services, including …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Brunswick Central School District – Financial Condition (2014M-002)

… 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, … officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Village of Ocean Beach – Credit Card Usage (2022M-206)

… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Comptroller DiNapoli Releases Municipal Audits

… No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant the appropriate …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits

Boquet Valley Central School District – Procurement (2021M-132)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December … Roosevelt Public Library Board Oversight of Library Operations 2014M297 …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)

… safeguarded PPSI on mobile computing devices (MCDs) and cash collections for extracurricular activities for the … in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … and necessary. Seek reimbursement for all unnecessary meal expenditures and all personal expenses. Ensure that … with our recommendations and indicated they have taken, or plan to take, corrective action …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Main-Transit Fire Department – Credit Cards (2024M-77)

… For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt … corrective action. Appendix B includes our comments on issues raised in the Department’s response. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Village of Corinth – Investment Program (2023M-146)

… investment program. Key Findings  Village officials did not develop and manage a comprehensive investment program. … legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings. … liquidity and yield.  Prepare monthly cash flow forecasts to estimate available funds for investment, monitor …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Town of Pleasant Valley – Financial Management (2024M-158)

… years 2019 through 2023, the Board:  Did not consider historical or known revenues and expenditure trends when … $5.1 million and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to … realistic estimates based on available current data and historical trends. Develop a plan to use excess fund balance …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of … Village of Aurora Treasurers Duties and Information Technology 2014M107 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Town of Cortlandville - Improving Private Property (2018M-219)

… Objective Determine whether the use of Town resources to improve private property was appropriate and properly … Key Finding Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no … of this arrangement and consult with the Town attorney as to whether it may be appropriate to recoup the initial costs …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219

Germantown Fire District – Board Oversight (2014M-166)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for … a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166