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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of North Warren Central School District , Plainedge Union Free School District and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of North Warren Central School District Plainedge Union Free …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Collection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fNassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Collection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four … through February 18, 2010, we found the Department needed to act more effectively to collect about $37 million of accounts receivable … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not … financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform adequate annual audits; …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Long Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Monsey Fire District – Audit Follow-Up (2020M-62-F)
… The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. … of our review was to assess the Monsey Fire Districts District progress as of October 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingSecurity Over Critical Systems (Follow-Up)
… (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, … DSS) and must complete a self-assessment of its compliance with these standards because it accepts credit card payments …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followLyndonville Central School District – Financial Condition (2016M-143)
Lyndonville Central School District Financial Condition 2016M143
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … is in compliance with the statutory limit; use surplus funds as a financing source for funding one-time … in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the … The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … County. The District, which operates three schools with approximately 1,600 students, is governed by an elected … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Wage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-follow