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State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials … During the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers … resulting in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … service fund although the funds had not been designated to pay debt. In addition, district officials improperly …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Municipal Audits
… placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by approximately $1.5 million … expenditures and employee benefits between the operating funds using unsupported allocation methods. The city’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board also did not make budget transfers on a timely basis to control spending during the year. Town of Schaghticoke – Water Operations (Rensselaer County) Duties related to billings, collections, deposits and recordkeeping were not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… physical IT assets and non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors found that 235 … collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsTown of Seneca Falls – Cash Collections (2023M-57)
… collection function. Therefore, cash was not adequately or appropriately safeguarded. Officials did not properly … $186,873 and reconciliations were not always performed or reviewed. The accounting functions performed by staff were not always properly segregated or reviewed. The Town Board (Board) did not adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 disbursements totaling … more than $9,200 that should not have been paid prior to board approval. The district did not follow its credit …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 38 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Town of Morehouse – Records and Reports (2021M-182)
… policies and procedures to ensure that accounting records are properly maintained. File annual reports as required. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … exceed the $18.5 million maximum amount authorized by an act of the state Legislature for the city to issue debt … in the debt service fund had $337,777 in unidentified money that should be returned to the general fund. … New York …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … payments totaling $66,368 that were not supported by their individual employment contracts and were based on a … procurement policy. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … funding. Auditors found that the town did not document how grant funds were spent and failed to ensure the intended … Court Operations (Orleans County) The town justices have established adequate processes and procedures for the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent … of more than 5 percent. In some cases, these declines were due to technical adjustments, which can have a large impact … Ulster County had an increase of 8.4 percent, which was due in part to a rate change. Hamilton and Washington …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Town of Duanesburg – Financial Records and Reports (2020M-116)
… records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not reliable. …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Comptroller DiNapoli Releases School Audits
… Central School District – Procurement of Professional Services (Suffolk County) District officials did not use … were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits