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Northeastern Clinton Central School District – Payroll (2016M-76)

… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in … The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees … of the policies. Compare payroll registers to source documents when certifying payrolls. Direct the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

South Kortright Central School District – Claims Audit (2023M-69)

… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. … audit south kortright school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Brocton 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-15

Morris Central School District – Fund Balance Management (2023M-47)

… pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

About this Report – 2023 Financial Condition Report

… the 26th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

Saratoga Springs City School District – Procurement (2023M-25)

… requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. … $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place

… Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of … Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place

About this Report – 2022 Financial Condition Report

… the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …

https://www.osc.ny.gov/reports/finance/2022-fcr/about-report

Arlington Fire District – Station Number 5 Renovation (2022M-54)

… procurement process. Approved one lease amendment that cost an additional $77,000 in materials costs without … lease amendments extending project completion date that cost taxpayers over $20,000 by not exercising reduced rent …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Comptroller DiNapoli Releases Municipal Audits

… (Suffolk County) Auditors found that the significant revenue and expenditure projections in the tentative budget … The town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget Review (Niagara County) Auditors …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-audits

Eden Central School District – Capital Project Management (2024M-83)

Determine whether the Eden Central School District District Board of Education Board and District officials provided sufficient oversight of and managed the Districts 2022 capital project project in a transparent manner

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

Dutchess County – Contract Monitoring (2023M-142)

… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Town of Allen – Town Clerk Collections (2024M-120)

… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… complete inspection or inventory records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

DiNapoli: LIRR On-Time Performance Falls Short

… to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River … from 95.1 percent to 94 percent in 2015. Preliminary data for the first quarter of 2017 show that on-time performance … but this estimate excludes canceled or terminated trains. For that reason, this measure does not capture the experience …

https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short