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State Comptroller DiNapoli Releases Municipal & School Audits
… of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health … and three bus drills for each bus to provide staff and students with the training necessary to respond appropriately … not conduct all required bus drills and did not ensure all students participated in bus drills. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Municipal Audits
… did not properly oversee village operations. Officials do not know the amount of cash available to fund operations, the … individuals, it lacked a policy or contract stating what amount should be reimbursed, when payments are due and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… – a bond sale of up to $95.4 million in taxable and/or tax-exempt fixed and/or variable rate bonds for the month of April. New York City … fixed rate bonds for the month of May. Refundings or reofferings are currently being contemplated by: the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego School District Public … spent appropriately and effectively.” Central Islip Union Free School District – Financial Management (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… an elected position. The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was … all required duties related to her position as the Receiver of Taxes. Tax collections were not deposited in the … company and/or recoup the lost tax payment from the Receiver of Taxes. Perform bank reconciliations to ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Chittenango Central School District – Financial Management (2016M-294)
… the annual budgets and review all reserves and determine if the amounts reserved are necessary, reasonable and in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Town of Porter – Capital Projects (2013M-352)
… plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the … 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the progress of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … and one recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsOakfield-Alabama Central School District – Budgeting (2016M-172)
… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Duanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Clymer Central School District – Financial Management (2016M-187)
… financial management practices for the period July 1, 2012 through April 1, 2016. Background The Clymer Central … fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Town of Athens - Town Clerk/Tax Collector (2018M-41)
Town of Athens Town ClerkTax Collector 2018M41
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Transportation Authority – MTA Bus Company and New York City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsGermantown Central School District – Financial Management (2013M-230)
… is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating surpluses totaling $2.7 million for the period, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230