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State Comptroller DiNapoli Releases School District Audits
… result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, auditors found BOCES officials did not disable …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsHigher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment totaled 943,336. This … State spent $312 per resident on higher education, ranking 19th in the nation for higher education spending per capita. …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… totaling $9,011, from 50% reimbursement of eligible costs. Mineola Union Free School District – Financial Condition … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … diagnostic testing, outpatient surgery, physical therapy, chiropractic services, home care services, and durable …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… complete report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper … accounted for these disbursements. Key Findings The City Council, the former Comptroller and other City officials did … manner. Officials and employees had clear guidance on how the disbursement process should work. The former …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 … physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not receive any …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… and the New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Pound Ridge – … officials did not always report laboratory testing results to all parties or within the required time periods …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately … County, provides water, sewer and lighting services to approximately 1,400 customers. The District, which is … written policies or adequately segregated financial duties to properly monitor banking activities. Our analysis of …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly … at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the … 5 increased by $1.4 million during the audit period due to inadequate budgetary estimates. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and … information technology (IT) policies and procedures to address acceptable use, sanitization and disposal and … Council should adopt written IT policies and procedures to address acceptable use, sanitization and disposal and …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Galway Central School District - Fund Balance Management (2017M-267)
… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund District operations. Adopt realistic annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157