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State Comptroller DiNapoli Releases School District Audits
… the limit by more than $6.6 million or 24 percentage points. Officials also did not ensure $2.2 million was … approval. Based on dates transactions cleared the bank, 195 additional claims totaling $469,800 were likely … New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Copiague Fire District – Procurement … management of budgets and fund balance or ensure annual audits were completed. More real property taxes were assessed … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of Agriculture … of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) Auditors found DEC has made significant progress … accounted for, that vehicles are used for official state business only, and that DDSOs are properly surplussing …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Saratoga County) The board has not established procedures for the library’s collection and disbursement of donated … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was … as the village tax liens in question, for 1966 through 1978, were subject to the provisions of section 1422, we … of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Municipal Audits
… Records and Reports (Herkimer County) The current and former clerk-treasurers did not maintain complete, accurate … bank reconciliations, allowing discrepancies between general ledger cash balances and adjusted bank balances to … membership did not elect a five-member board or financial secretary and the president did not appoint members to the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… When the state Department of Transportation inspects a bridge, it assigns a rating or score – ranging from 0 (worst) to 9 (best) – to major bridge components based on their capacity to carry vehicular … If any major component receives a score of 4 or below, the bridge is rated “poor.” In New York, 9% of all bridges were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesSUNY Bulletin No. SU-325
… provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesVillage of Whitehall – Records and Reports (2026M-9)
… maintain complete, accurate and timely records and reports? Audit Period June 1, 2024 – August 31, 2025 … complete, accurate and timely accounting records and reports for informed decision-making, legal compliance and … the Board of Trustees (Board) with monthly financial reports, or file the fiscal year 2024-25 Annual Financial …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9X.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressCortlandville Fire District – Credit Cards (2020M-57)
… documentation is provided with credit card claim vouchers prior to approving these claims for payment. Reconcile credit card statements to itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the Supervisor or … there were five instances totaling $2,089 where Clerk fees were not deposited within three days of when collections … Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
Determine whether Town officials adequately safeguarded information technology IT resources
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… elected by the boards of education of its component school districts. General fund budgeted appropriations for … based on job duties. Duties related to the payroll certification process were not properly segregated. Key … Ensure that a payroll clerk is not involved in the payroll certification process. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … cost savings measures are positive steps in the effort to use recurring revenues to support recurring expenditures. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period … Key Finding Sufficient information was not attached to all claims to verify that the items and pricing on the invoices matched …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Village of Irvington – Selected Financial Activities (2015M-265)
… Westchester County. The Village, which has approximately 6,500 residents, is governed by an elected five-member Board of … for the 2015-16 fiscal year total approximately $16.6 million. Key Finding The Village did not receive any …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. Employees were …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Town of Union Vale - Payroll (2018M-31)
… payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 … Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31