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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Webster Public Library - Board Oversight (2018M-125)
Webster Public Library Board Oversight 2018M125
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Justice Court Fund: Invoice Billing Program
… At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the court. …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionUncollected Penalties (Follow-Up)
… to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial … was to assess the extent of implementation as of April 30 2015 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followNewfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and … Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and … $1,300, of the initial 40 IT assets could not be physically located but were inventoried. The additional 15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… New Albion (Town) Town Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor … of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial duties without … and deposited $937,815 on behalf of the Supervisor and performed the Supervisor’s payroll duties with limited …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Village of Canaseraga – Claims Audit (2023M-48)
… accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key … Conduct a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the … North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State … Board of Directors that elects the President, Secretary and Treasurer from the members of the Board. For fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Onteora Central School District – Information Technology (2015M-92)
… County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County Town of Lexington. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Penn Yan – Water Operations (2013M-104)
… The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is … by an elected Board of Trustees comprised of six Trustees and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202