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State Comptroller DiNapoli Releases School District Audits
… use a competitive process to procure goods and services. For example, auditors found that district officials paid a … to competitive bidding. They also did not issue requests for proposals for six of 10 professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Non-Revenue Service Vehicles and On-Rail Equipment
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, … and Hunters Point Avenue – through a major transfer hub at Jamaica to the easternmost tip of Long Island. In … addition, VFO did not always complete PM or the required New York State inspections. The 76 sampled vehicles required …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentCapital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans … To determine whether the Niagara Frontier Transportation Authority NFTA has …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… and recording payments are not segregated. Also, customer account adjustments are not independently approved and the computerized billing system does not provide an audit log to show adjustments that have been made. Gloversville … process were not appropriately designed to protect and account for library assets. Although one board member …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans … turn over the money because the action was still pending in court. However, the money had been in the treasurer’s …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. Town of Berkshire – Procurement …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Interchange budget entries. The following are descriptions of the five budget entry types for Budget Transfers within a … Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation to a specific … October 1, 2015 an apportionment is also the movement of authority between a reserve and unreserved segregation. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitUnified Court System Bulletin No. UCS-305
Unified Court System Bulletin No UCS305
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… are conducted to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff … or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately … 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, and the … that all money received is deposited in the appropriate bank account within 72 hours of receipt, and verify that all … are accounted for on a monthly basis. Ensure that monthly bank reconciliations and accountabilities are performed and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Fare Evasion
… To determine whether New York City Transit (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company … accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken action through the Fare Enforcement and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Accounts Payable Advisory No. 30
… Judgments, and Settlement Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and … SFS, Business Units are advised of new procedures required when submitting a request for payment based on an award or a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsLewis County – County Bridge Maintenance (S9-13-3)
… to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3