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State Comptroller DiNapoli Releases Municipal Audits
… Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written policies and the director did not develop proper internal controls over cash disbursements …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had adequate …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesState Comptroller DiNapoli Releases Municipal Audits
… Court Operations (Schoharie County) The former justice did not ensure court money was accurately and completely … issued during the audit period, the former justice did not adjudicate 82 tickets, either because he did not hold court on a regular basis or did not pursue those …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … by the board. In addition, one vendor was overpaid $36,905 for snow plowing services due to the vendor’s use of the … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Operations (Cayuga County) The board and officials did not effectively manage the financial operations of the water … water. In addition, long-term capital water needs were not appropriately planned for. Clymer Central School District … (Chautauqua County) Employee compensation payments were not always accurate, approved or supported. District …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… written or verbal quotes should be obtained for purchases not required to be bid. Town officials review and update … for officials and employees to follow when bidding is not required by law. Town of Broadalbin – Leave Accruals (Fulton County) The town has not established a system to ensure that leave accruals earned …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. In addition, officials did not formally … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … County) District officials did not always seek competition for purchases that are not subject to competitive bidding. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… – Water System Cybersecurity (Broome County) The city does not adequately safeguard electronic access to the water system. Also, the city has not established a formal process for staying current on system cybersecurity threats. Water plant officials do not receive alerts to such threats from key sources, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were for appropriate district purposes, charges were not properly approved or adequately supported. All 230 … card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was purchased. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and accrued leave … User Accounts (Ulster County) District officials did not ensure network user accounts were adequately managed. … no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… No. 2 Operations (Rensselaer County) The board did not approve water billings or customer account adjustments or … related to billings, collections and record keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board did not audit and approve any claims during the audit period. In …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting practices were not transparent and resulted in the district exceeding the … appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual budgets during the same …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $57,176 in estimated state aid was not properly claimed by the district for some special education students and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… of Oxford – Procurement (Oswego County) Town officials did not always use a competitive process when purchasing goods or … totaling $1.7 million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did not ensure that the town obtained the most favorable terms in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and to maintain inventory records, school officials did not ensure that company employees maintained complete and … IT assets. As a result, the school’s inventory records did not include all IT assets and no records contained adequate … – Board Oversight (Livingston County) The board did not provide adequate oversight of financial operations, …
https://www.osc.ny.gov/press/releases/2025/09/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. … and failed to file required annual financial reports for the last four fiscal years. As a result, the board did … (Essex County) The board never prepared an itemized budget for the town hall expansion project outlining the financing …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… (IT) Plan (Rockland County) District officials did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did not develop written procedures to identify and disable …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits