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Town of Kiantone – Town Clerk (2014M-273)
… in a timely manner. The Clerk did not prepare monthly bank reconciliations and accountabilities. The Board did not … 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank reconciliations and accountabilities. Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Monticello Central School District - Fund Balance Management (2020M-2)
… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Niskayuna – Water Operations (2013M-328)
… a water receivable control and periodically reconcile it with individual customer accounts. Perform an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsVestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Review of Credit Card Expenses at Finger Lakes DDSO
… We reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office … We reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; … cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through 2015-16. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … retirement and death benefits of $4.3 billion paid out during the quarter. The Fund's audited value was $267.4 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Saranac Central School District – Tuition Billing and Collections (2023M-90)
… bills were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care … to obtain payment for tuition owed by school districts of origin for prior school years. District officials were given …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… 2020. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1State Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and accountability for … claims were for purchases at a local delicatessen and a repair shop and two credit card payments. Hudson Valley … However, auditors identified weaknesses in the college’s use of a computerized program to maintain records of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsExamination of Pitts Management Associates (PMA)
… when reviewing PMA’s calculations. Key Recommendations Management at Downstate Medical Center should: Establish and … administer future contracts to: Effectively monitor contractor progress. Verify whether deliverables are in … to certifying the work was completed. Safeguard against a contractor’s failure to meet contract requirements, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … district's reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant … Batavia Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and the Royalton-Hartland Central School District . “In an era of limited resources and increased accountability, … to ensure claims are adequately documented and supported, for legitimate district purposes and approved prior to … when making purchases and procuring professional services. In addition, the district did not always have written …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling … guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher … County) District officials did not ensure that credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits