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State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … County) The district's budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Collection and Use of Oil Spill Funds (Follow-Up)
… oversight of Major Oil Storage Facilities ( reporting and facility registration, as well as a lack of facility data analysis to identify and correct discrepancies. … status of facilities, including analysis of available facility data, to identify those most at risk of inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followNassau County – Contract Approval Process (2012M-192)
… for essential and needed services so that vendors can provide those services at the earliest possible time. … being signed by the County Executive and determine the cause of the delay and identify corrective actions needed to … streamlining the approval process so that contracts can be approved more timely. …
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)
… preparation of bank reconciliations and the maintenance of records to be able to perform the basic accounting duties. …
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
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsCity of Poughkeepsie – Budget Review (B6-17-1)
… for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
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)
… four recommendations included in our initial audit report, Collection of Medicaid Accounts Receivables (Report … the Department determine the feasibility of pursuing the collection of accounts receivable due from inactive providers … accounts receivable to the State Attorney General for collection. Key Finding Department and Office of the Medicaid …
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)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
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
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …
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)
… surplus fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of … aspects of our findings. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which …
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)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followLyndonville Central School District – Financial Condition (2016M-143)
… practices for the period July 1, 2012 through February 24, 2016. Background The Lyndonville Central School District …
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)
… were unable to provide any documentation supporting why those nine employees received an initial salary at those …
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)
… fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would … to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial objectives for the reserves, …
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)
… of our audit was to evaluate the District’s financial management practices for the period July 1, 2010, through … fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
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)
… by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 through 2014-15, which resulted in … did not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure … regulations. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term …
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)
… the Department’s Workforce Protection Management system did not provide management with accurate or useful …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Executive Director, Chief Financial Officer and Corporate Administrator are responsible for day-to-day operations … THLDC’s Corrective Action Plan to their Corporate Administrator. While the Corrective Action Plan stated the … can be realized in the monitoring process, the Corporate Administrator and THLDC officials could not provide a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which stemmed from … plea to mail fraud in federal court by Cheon Park the owner of Bilingual SEIT Preschool Inc which stemmed from a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-court