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Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … identified underpayments. … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76South Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Brocton Central School District – Claims Audit (2023M-15)
… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47About this Report – 2023 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSaratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office cash collection process and software system were …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… Limnes’ apparent connection to two debarred companies for prevailing wage violations in his prior rejection of the … The State Comptroller reviews and approves contracts for all state agencies and some contracts for state public authorities. While DiNapoli’s office legally …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … and demographic information in an easy-to-understand format. The report also presents basic information on trends in State …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… referred to as Landlord). Key Recommendations Comply with New York State General Municipal Law (GML) competitive bidding … Appendix B includes our comments on the District’s response. … Determine whether Arlington Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … Unneeded network user accounts are additional entry points for someone to inappropriately access the School’s network. … ability to delete transactions. This provided the ability for users to access and potentially alter data and conceal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … Find out how your government money is spent at Open Book New York .Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsEden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDutchess County – Contract Monitoring (2023M-142)
… approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … as required. There was no reliable system in place to maintain a complete and accurate master list of businesses … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Industrial Development Agencies in New York State
… exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateHyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31DiNapoli: LIRR On-Time Performance Falls Short
… the first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, … an unauthorized person on the tracks, equipment failure, police investigations, and issues arising from Amtrak, which … Yorkers. Read the report , or go to: http://www.osc.state.ny.us/osdc/rpt1-2018-lirr-performance.pdf For access to state …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short