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State Comptroller DiNapoli Releases School District Audits
… Longwood Central School District – Overtime (Suffolk County) District officials did not appropriately approve and … City School District – Information Technology (Westchester County) Officials did not establish adequate controls over … to the vendor. Schuylerville Central School District – Medicaid Reimbursements (Washington County) The district did …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student … budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million. Key Finding We selected a … had a different verified address than the School used when it billed RCSD. Key Recommendation Periodically verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andVillage of Sagaponack – Claims Processing (2017M-124)
… of Audit The purpose of our audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton … County and has a population of approximately 310. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately … Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase fund balance to the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $19 million in fund balance to finance operations, none of which was used. Key … unrestricted fund balance that is not needed and not used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Ellenville Central School District – Financial Condition (2015M-330)
Ellenville Central School District Financial Condition 2015M330
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… $3.9 million. Key Findings Town officials provided little oversight of the Receiver of Taxes and Assessments’ …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Comptroller DiNapoli Releases Municipal Audit
… applicants fees in accordance with the board-approved fee schedule. Officials also failed to assess annually reported …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMonticello 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)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials … million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Solvay Union Free School District – Payroll (2017M-257)
… July 1, 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Southampton Union Free School District – Special Education Claims Processing (2016M-200)
Southampton Union Free School District Special Education Claims Processing 2016M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsState Comptroller DiNapoli Releases Municipal & School Audits
… manager also purchased food totaling $100 for a district teacher to serve at a different private non-district event. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… Department of Financial Services seems more interested in playing political games, so remains unaware of actions taken …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mJohnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174