Search
Comptroller DiNapoli Releases School Audits
… School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing (Hamilton …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… of Pennsylvania Jacqueline C. Romero, the Inspector General for the Social Security Administration Gail S. Ennis, … October 2022, Timothy Gritman, 57, stole $110,897 in pension benefits from the New York State and Local Retirement … attempt to disguise himself as him in order to collect his pension and Social Security payments for more than four …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityState Comptroller DiNapoli Releases Municipal & School Audits
… underestimated certain revenues, and made unbudgeted year-end transfers totaling $94.4 million. This collectively … period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the … P DiNapoli today announced his office completed audits of Village of Alden Town of Bainbridge Cortland County …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and/or disbursed funds. Town of Hancock – Transfer Station Operations (Delaware County) Town officials are not ensuring that transfer station revenues are sufficient to cover the costs of operating the transfer station. Users of the station were required to obtain a …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… the victim of a cybercrime and experience financial losses is heightened. Of the district’s 10 online banking users, six …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , City of Olean , Town of … Thomas P DiNapoli today announced his office completed audits of the Town of Franklin Fulton Public Library City of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also could not demonstrate that … years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points) and four of the district’s 10 reserves were not …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsAccess Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Security Administrators at your organization review and update access for those who need to submit information to …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsLong Lake Central School District – Capital Project (2021M-183)
… funds are accurately disposed of when the project is complete. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Albion – Financial Management (2021M-29)
… fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance … written multiyear financial plan and written fund balance policy, which limits transparency. Key Recommendations Adopt … multiyear financial plan and a written fund balance policy. Town officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… complete report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … Determine if the Town of Willing Town Supervisor Supervisor maintained …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Watertown Fire District – Procurement (2022M-155)
… (61 percent) were not competitively procured as required by the District’s procurement policy. As a result, the Board … services and insurance coverage. Obtain quotes as required by the procurement policy and ensure that all proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Owego - Water Fund Operations (2021M-205)
… percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Wyoming Central School District – Professional Services (2020M-152)
… services and entered into written agreements with service providers. Key Findings District officials did not always use … services or enter into written agreements with service providers. The District paid 11 professional service providers a total of $189,000 without using requests for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care … foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPortville Central School District - Financial Management (2018M-245)
… the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not used to finance operations and … As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fredonia Central School District - Financial Management (2018M-33)
… annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt … for appropriations and the amount of fund balance to be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Canaseraga Central School District - Financial Management (2019M-104)
… was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $365,000 and was 5 percent of … fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231