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Higher Education – 2023 Financial Condition Report

… academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and … In academic year 202223 New York State public and private higher education institutions enrolled 777838 fulltime and …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education

Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population … Town of Deerfield Financial Management and Fuel Inventory 2012M253 …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253

Charlotte Valley Central School District – Financial Condition (2013M-232)

… is located in seven towns within Delaware, Otsego, and Schoharie Counties. The District is governed by the Board … the District’s finances. However, the Superintendent and the Board did not develop reasonable budget estimates. … actually needed due to the operating surpluses in 2008-09 and 2009-10 (totaling $1,155,011). This resulted in the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… segregated critical duties so that one individual does not control all phases of a transaction, or designed … Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… number of quotes or RFPs Village personnel should obtain when purchasing items not subject to competitive bidding. …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… The Board has not implemented compensating controls to address the lack of segregation of duties performed by the … There was no evidence that the Board conducted an audit of claims. Although fuel consumption records were kept for … to the Treasurer preparing pay checks. Perform a thorough claims audit and approving claims before the Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

City of North Tonawanda – Financial Operations (2012M-203)

… by law. These events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and … purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the City with materials and … of the fire company. For fundraisers involving the sale of alcoholic beverages, confer with the City’s legal counsel as …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Mattituck Fire District – Claims Audit (Suffolk County) The board did not ensure that all nonpayroll disbursements … approved before claims were paid. Auditors determined that the board did not always perform a thorough and deliberate …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Announces Latest Fiscal Stress Scores

… on nine financial indicators and creates a fiscal stress score. Indicators assess fund balance, cash-on-hand and … Each municipality receives a separate "environmental" score based on this assessment. In an accompanying report that examines fiscal …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … State Comptroller DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… Cash advances and deposits could not be reconciled with ticket sales and proceeds received because there were no … did not collect late fees totaling $3,600 for 155 bills because they allowed an additional grace period after …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and accountability for our local … payment was made. The clerk did not routinely indicate the form or date of payment on tax stubs/receipts and made …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3

State Comptroller DiNapoli Releases Municipal & School Audits

… an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 nonstudent network user accounts and determined that district officials … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Section 8 Housing Choice Vouchers – Federal Funding and New York

… The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community Development Act of 1978 and is administered by the United States Department … The Section 8 Housing Choice Voucher HCV program Assistance Listing Number …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchers

Shoreham-Wading River Central School District – Capital Assets (2025M-23)

… the District’s inventory list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23

State Comptroller DiNapoli Releases Municipal & School Audits

… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1