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State Comptroller DiNapoli Releases Municipal Audits
… found complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a result, the board could not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… – Vehicle Fuel (Cattaraugus County) Village officials did not seek competition when purchasing vehicle fuel as … identify the purchaser. In addition, village officials did not maintain diesel fuel inventory records. Baldwin Public … County) Internal controls over payroll processing were not properly designed or operating effectively. Six highway …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs … fire protection and emergency services. The board did not ensure the financial information it received was accurate, complete or timely. The board also did not receive accurate monthly cash balances for the audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… – Medicaid Reimbursements (Albany County) The district did not maximize Medicaid reimbursements by submitting claims for … eligible student population, and determined claims were not submitted for 814 eligible Medicaid services. Had these … transactions were appropriate, district officials did not secure access to online banking. In addition to sensitive …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process … purposes and adequately supported. However, the board did not audit and approve 53 of these claims totaling $15,600 … of the Treasurer’s Office (Orange County) The board did not provide adequate oversight of the treasurer’s financial …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Financial Operations (Monroe County) The board did not provide adequate oversight of financial operations. The … lacked detailed financial procedures and the board did not enforce compliance with existing bylaw and policy provisions. They also did not present the statutorily-required annual directors’ report …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2XII.7.B Voucher Denials – XII. Expenditures
… and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s request. The Bureau has established codes for the most common reasons payments are rejected. See the … ID, rejection reason code and rejection code description. For information on reprocessing a voucher after it has been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsVillage of North Haven – Collections (2024M-99)
… and deposited. Key Findings Village officials did not ensure collections were properly collected, recorded and … as follows: 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC auditors could not determine whether the deposits were deposited in the same …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99State Comptroller DiNapoli Releases Municipal & School Audits
… parks and recreation department and golf course did not always record, deposit, remit documentation and report … and in a timely manner. As a result, officials do not have assurance that all collections at the golf course … were properly accounted for and deposited. Officials did not maintain records supporting the department’s fiscal year …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… – Financial Condition (Onondaga County) The board did not ensure that financial reports it received were timely, … financial condition and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into … the last three completed fiscal years. The board also did not develop long-term financial and capital plans or a fund …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … sales. Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation … sales. Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Misappropriation of Funds The former clerk-treasurer did not properly deposit, record, report or disburse village … payroll payments totaling $341,992. She also did not maintain complete and accurate accounting records, … in penalties and interest. Board Oversight The board did not provide adequate financial oversight, obtain periodic …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… of approximately $1.4 million if revenue estimates are not realized. Budgeted personal services revenues of … released in July 2021. The audit determined the board did not effectively manage the district’s financial condition and … were partially implemented, and two recommendations were not implemented. Town of Hurley – Transfer Station …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and Claims Auditing (Delaware County) The board did not make sure there weren’t prohibited conflicts of interest … to be paid prior to audit and approval. The board also did not adopt a code of ethics, as required by law. A … Justice Court Operations (Suffolk County) The justices did not provide adequate oversight of cash receipts, deposits and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Plan Forfeited Funds (2022M-31) BOCES officials did not ensure the administrator returned forfeited funds from … timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 (97%) in forfeited funds from the FSA, … plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… – Procurement (Ontario County) District officials did not always ensure the facilities and transportation … totaling $2 million and found that district officials did not adequately seek competitive bids for purchases totaling … for purchases from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Officials …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… District Charges (Jefferson County) Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water ordinance did not provide a clear, consistent and equitable basis for … charges stipulated in the water and sewer ordinances did not conform to applicable state law. Town of Alexandria – …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled $1,630. The clerk also did not report or remit any fees received to the supervisor or … State Agriculture and Markets. In addition, the board did not conduct or cause an annual audit of the clerk’s records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… User Accounts (Greene County) District officials did not establish adequate policies and procedures for network … to prevent unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor … – Procurement (Tompkins County) District officials did not always seek competition to procure goods and services. As …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Library – Claims Audit (Nassau County) The board does not audit library claims prior to payment. Instead, the board … of the board. As a result, all available board members do not audit and approve individual claims to ensure they are … Hobart – Board Oversight (Delaware County) The board did not adequately segregate the clerk-treasurer's duties or …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0