Search
State Comptroller DiNapoli Releases Municipal Audits
… was partially implemented. Town of Frankfort – Justice Court Operations (Herkimer County) Justices did not provide adequate oversight of court financial activities. They did not prepare monthly bank … ticket revenues at the town-operated McCauley Mountain Ski Area for the town’s management’s review and consideration. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Adult Education Program and Professional Services (2016M-206) … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Examination of Pitts Management Associates, Inc. Travel Expenses
The objective of our examination was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates Inc PMA were incurred
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… operated several other programs, including SED-approved school-age programs, an Early Intervention program … a camp, and a day care program. During the 2016-17 school year, Hebrew Academy served approximately 539 students …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two … Wild and managed pollinators are critically important to the health of New York State’s environment and … has declined drastically during the last three decades due to, among other issues, invasive pests and diseases …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followAddiction Support Services During Emergencies (Follow-Up)
… of 730,000 individuals per year. Programs are certified for a specified period that can be between 6 months and 3 … providers requiring them to maintain waiting lists for clients awaiting treatment. Additionally, certain … an Emergency Preparedness Plan (Plan) to help them prepare for, respond to, and/or recover from an internal or external …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followTown of Thompson - Board Oversight (2018M-69)
… and disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTown of Lockport – Justice Court (2018M-36)
… or that fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket … all bail held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Pride 2022
… As Trustee of one of the nation’s largest public pension funds, Comptroller DiNapoli seeks disclosure of corporate …
https://www.osc.ny.gov/pride-2022Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Geneseo Central School District – IT Asset Management (S9-22-11)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Walton Central School District – IT Asset Management (S9-22-24)
… – pdf] Audit Objective Determine whether Walton Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16