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Comptroller DiNapoli Releases State Audits
… Special Items for the Period January 1, 2012 through June 30, 2012 (2012-S-132) Auditors found Empire did not have … for Medicare Part C Coinsurance Charge (Follow-Up) (2013-F-26) An initial report, issued in September 2012, examined … Auditors found that court-appointed referees did not always properly report and account for foreclosure funds. A …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 Operations (Rensselaer County) The board … a $4.1 million capital project to construct a waste water treatment plant and sewer district. The board did not establish an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of the State Comptroller (OSC) to … which has not been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageComptroller DiNapoli Releases School Audits
… District and the Onteora Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) … Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Sharon Springs Central School District – Fund Balance Management (2022M-100)
Determine whether the Sharon Springs Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… totaling $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project … reduce surplus fund balance to comply with the statutory limit. Budget for the funding of reserves and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Town of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … whether the Town of Hamburgs Towns Finance Office credit card purchases were supported and for proper Town purposes …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Cuddebackville Fire District – Board Oversight (2024M-94)
… Determine whether the Cuddebackville Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Belfast Central School District – Procurement (2016M-317)
Belfast Central School District Procurement 2016M317
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … is located in the City of Syracuse in Onondaga County and was established as a centrally located food distribution … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … The information that the Treasurer provided to the Board did not include an estimate of fund balance …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mWilliamsville Central School District – Financial Management (2016M-274)
… insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211