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State Comptroller DiNapoli Releases School District Audits
… State Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at … two. Officials did not establish adequate procedures to ensure the district applied for all state aid for new bus … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsCity of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … City of Troy Budget Review B1858 …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … The Company, which provides fire protection services to the residents of the Altona Fire District, is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… costing $4,962, which management characterized as a gift for their years of service and dedication to the … NYS Public Housing Law for a housing authority to make a gift, such as paid trips, to an employee or retiree. It is …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Mattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Village of Sherburne – Budgeting (2025M-83)
… (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, 2022 – August 29, 2025 … the Audit Area A village board must develop realistic budgets for financial stability, public trust and … Water fund: $449,739 Audit Summary The Board’s adopted budgets included underestimated revenues in the general fund …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. Key Findings Budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not establish or adopt up-to-date long-term capital and financial plans. The district … officials did not maintain a long-term capital plan for vehicles or plan for future financial operations, the board’s ability to effectively manage the district’s finances was hindered. …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Op-Ed in Times Union
… limit. And New York has a history of misusing borrowing to pay for short-term needs while a backlog of long-term … around such possible uses. These recommendations should open the policy discussion on state debt. Restoring prudent … needs. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016. … Monitor the MPLH and consider taking measures to move toward the industry standards for MPLH. Pay for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialTown of New Hartford – Procurement (2017M-149)
… for obtaining quotes and documenting emergency and sole source determinations for 10 purchases totaling $82,928. … acquiring professional services. Document emergency and sole source purchases as required by the procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… a volunteer organization located in the Town of Stockport, Columbia County, which contracts with the Stockport Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mOperational Advisory No. 8
… letter advising them to negotiate the check or request a replacement check from the issuing Agency. These letters … if action is not taken to negotiate the payment or seek a replacement check. Historically these letters have been sent … notifies the payee to negotiate the check or request a replacement check from the issuing Agency. If these steps …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachTown of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193