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State Comptroller DiNapoli Releases Municipal & School Audits
… most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Financial Condition (Chenango County) The board did not receive complete and accurate financial records and … $315,279 of nonexistent town-wide fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue … to prevent them from being used for drinking or cooking, but the district did not have a remedial action plan with the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the … in the accounting records and the remaining three bank accounts’ adjusted bank balances exceeded the recorded cash … exempted and how they would be secured against use, and what remedial actions were planned or enacted. Because there …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… overpaid two employees a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan Forfeited … the funds were not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the treasurer and the Comptroller’s Office with an annual certificate of cash balances, along with other information, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the district’s investment program, solicit … of expenditures; develop and adopt policies and procedures for the district’s financial operations, including controls …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not always procure goods and services in a competitive manner. Officials did not update the … – Financial Management (Monroe County) From the 2017-18 through 2021-22 fiscal years, the approved budgets made it …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… – Financial Management (Oswego County) The board did not adopt realistic budgets or manage fund balance. As a … operations. For the four fiscal years reviewed (2019-20 through 2022-23), the board did not establish a fund balance … $2.3 million selected for review, 54 were in use but not properly recorded in the inventory records and 38 of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… also lose the remaining $82,244 in state aid if officials do not properly submit claims for reimbursement by June 30, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… could not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … precluded them from determining whether deposits were made in a timely manner. Another 34 entries totaling approximately … have the correct form of payment (cash or check) listed in the collection records and 26 entries totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water … approved pay rates to support $7,220 in wages paid to three hourly employees reviewed. Officials also could not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the board lacked reliable records and reports to manage the town’s financial operations, account balances … audit the supervisor’s records, as required. Town of Bergen – Town Supervisor (Genesee County) The supervisor … recorded financial transactions without oversight North Babylon Union Free School District – Online Banking …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… financial system and online banking to the firm, a third party. He did not ensure proper segregation of duties or put …
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-audits