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State Comptroller DiNapoli Releases Municipal & School Audits
… the district earned $321,190 from its 37 interest bearing bank accounts and 27 certificates of deposit. Had officials … The board also did not formally solicit interest rate quotes or annually review and re-adopt the investment … manage the town’s financial operations. All nine balance sheet accounts for 2022 and six accounts for 2023 were not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… Greenbush Central School District , East Rockaway Union Free School District , Honeoye Central School District , … and approved prior to payment. East Rockaway Union Free School District – Purchasing (Nassau County) District … Greenbush Central School District CSD East Rockaway Union Free School District Honeoye CSD Jefferson CSD Keene CSD …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Examination of Pitts Management Associates (PMA)
… 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The … 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… , Pearl River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and … service providers that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The … Pearl River Fire District and the Village of Sleepy Hollow …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Batavia Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 billion at the end of the third quarter of State Fiscal Year 202425
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterReview of Credit Card Expenses at Finger Lakes DDSO
… Purpose We reviewed select Procurement Card transactions incurred by Finger Lakes … Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The … regulations, and guidelines (collectively, New York State procurement requirements) for the purchase of food and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoRed Hook Central School District – Financial Management (2016M-105)
… is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… not perform a cost-per-meal analysis and did not ensure cafeteria operations were financially self-sufficient. The … is below the industry average. District officials paid cafeteria employee benefits annually from the general fund … MPLH. Ensure that the cost of the associated benefits for cafeteria employees is paid from the school lunch fund so the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Vestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Wyandanch Union Free School District – Budget Review (B21-7-1)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed … The purpose of our budget review was to provide an independent evaluation of the proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSaranac Central School District – Tuition Billing and Collections (2023M-90)
… bills were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care … to obtain payment for tuition owed by school districts of origin for prior school years. District officials were given …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller Releases Municipal Audits
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions … State Comptroller Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… and Non-Instructional Employee Leave Benefits (Livingston County) Officials have not adopted adequate security policies … Letchworth Central School District – Reserves (Allegany County) The district’s reserve fund policy does not … million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSolvay Union Free School District – Payroll (2017M-257)
… benefits are accurate. Consider directing the District’s legal counsel to review the excess matching contributions and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsElmont Union Free School District – Financial Condition (2017M-82)
… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Ellenville Central School District – Financial Condition (2015M-330)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330