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State Comptroller DiNapoli Releases School Audits
… being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … misused and that the district will not be able to resume critical operations in the event of a system failure. … $85,930. Garrison Union Free School District – Financial Condition (Putnam County) District officials need to improve …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… a contract entered into on or before that date. In that case, a portion of the consideration no greater than the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax for …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2006-4
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … actions were not documented in a remedial action plan to show when these water outlets were taken out of service, how … service. District officials did not always report testing results properly or in the required time periods to all …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… they specifically exempted from sampling. Because there is no information on the lead levels of the 39 water outlets … of facilities had a remedial action plan that described what remedial actions were planned or enacted for water …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District … July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for … services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year totaled $3.1 million. Key … supporting documentation, before authorizing them for payment. Approve all claims before submitting them to the …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Washington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and … and verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Smithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 … year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, … to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of Directors. The … for cash disbursements and receipts and that documentation is maintained for all disbursements and cash receipts. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
Schuyler Heights Fire District Claims Processing 2014M124
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … checks in accordance with the Company’s by-laws. … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial