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State Comptroller DiNapoli Releases School District Audits
… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… obtaining the state’s business and overpaid for hundreds of household items, according to an audit released today by … from the Comptroller’s office for purchases in excess of $50,000 because they applied the agency’s discretionary … showed that the DDSO could have purchased more than 300 of the 375 items from preferred sources or from another …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsAccounts Payable Advisory No. 41
… (POs) for centralized contract purchases Reference: Guide to Financial Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order with a contract ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Averill Park Central School District - Payroll (2018M-255)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… After a gunman took her husband from her and injured her son, she turned her personal tragedy into a courageous …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyComptroller DiNapoli Releases School Audits
… increased real property taxes within the amount allowed by law. However, they could have used amounts from their …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B18-6-6)
… 2019-20 budget, the District will have to find additional funding sources and/or reduce services, which may have a … appropriation of fund balance or eliminate the potential funding gap. Identify alternatives to borrowing funds to … and amend as necessary. Consider establishing and funding a contingency fund. Pass a resolution to approve the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of … to " fines " and has no application to civil penalties . In conclusion, therefore, all fines imposed under the WCL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Housing Authority – Tenant Rents (Warren County) Duties for processing tenant rents were not adequately segregated … was not always deposited in a timely manner and receipts for rent were not issued to apartment complex tenants. Town …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of operations after an unexpected IT disruption are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process … for selecting and negotiating the related financial terms for the building space needed for school operations and … At a minimum, for future building acquisitions, request a list of buildings available from OGS and the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects were estimated to cost approximately $77.3 and $25.5 million, respectively. A great portion of the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … provide taxpayers with information about why resources have been set aside. The Board is responsible for the overall … and improving the Town’s capital assets over time would have been more transparent to the Town’s residents and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Altona Volunteer Fire … York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Altona Volunteer Fire …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Inventory (Suffolk County) The district does not have a complete and accurate inventory of information technology (IT) equipment. District officials have not adequately accounted for IT assets and they have no assurance that the assets have been adequately …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville … fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … the Town’s financial affairs, which includes adopting the annual budget and multiyear financial and capital plans and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Administration contract) -- Purchase Through County or State (no similar exception for federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 89-3
… -- Purchases through County or State (must be under same terms and conditions as the state or county contract) -- … Bidding (purchase from State contract vendor under terms and conditions varying from State contract) GENERAL … apply to a purchase from the State contract vendor upon terms and conditions which materially or substantially vary …
https://www.osc.ny.gov/legal-opinions/opinion-89-3