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State Comptroller DiNapoli Releases Municipal & School Audits
… wages without proper supporting documentation. Half Hollow Hills Central School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… interest less the county treasurer’s statutory fees, is deemed abandoned property. After public notice, the county …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Additionally, the board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a … a result, the supervisor and board were unaware of total project costs, and the board could not effectively monitor … Specifically, the supervisor and board did not establish project scope, timelines, cost or funding sources for any of …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … city to issue debt to liquidate the deficits. Village of North Haven – Collections (Suffolk County) Village officials …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… claimed for some students classified as homeless. Town of Summit – Town Clerk (Schoharie County) Although fees were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… accounting records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … also did not develop a written vehicle and equipment replacement plan, and three board members did not know when these items needed to be replaced or their estimated replacement costs. Although the district had a capital …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had … a board member or department official confirming the payment was supported and accurate. Rush-Henrietta Central … treasurer within the timeframes established by state law. As a result, funds were not provided to finance town and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be … the timeframes established by town law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be underestimated by …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Science and Technology – Non-Payroll Disbursements (Monroe County) School officials did not ensure that disbursements … process. Jasper-Troupsburg Central School District – Emergency Drills (Steuben County) During the regular school … year, district officials must conduct a minimum of 12 evacuation and lockdown drills for each building and three …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not maintain a long-term capital plan for vehicles or plan for future financial operations, the board’s ability to … of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did not verify whether … to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) District officials did not …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he … informed district administrators and staff of products and services provided by vendors that were recruited by, and partnered with, a company he partially owned. District officials contracted …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Vertus Charter School – … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits