Search
State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Federal Programs Bridge Gap in Broadband Access
… thanks in large part to two federal programs created to address disparities in access to high-speed internet. More … thanks in large part to two federal programs created to address disparities in access to highspeed internet …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … surplus fund balance, which was projected to remain above 100 percent of the 2013 fiscal year’s appropriations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Collection of Lease and Permit Revenues
… Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is … Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 … Department, the backups are not taken offsite to a secure location because Town officials have not established back-up …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Financial Activities 2013M139 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Cobleskill – Misappropriated … policies or procedures. Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. City of Johnstown – Information Technology … (PPSI) was protected. The failure to protect PPSI can have significant consequences on the city, such as reputation … IT security awareness training. City officials did not have a complete and accurate IT asset inventory. They also …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1State Comptroller DiNapoli Releases School Audits
… procedures for managing, limiting and monitoring user accounts. Auditors determined officials also did not disable 72 unneeded network accounts in a timely manner. Officials also did not monitor … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service Our audit covered the period January 1 2014 through December 31 2018 The New York State Health Insurance Program NYSHIP
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAlfred State College of Technology – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… The District had excess capacity on 124 of the 210 routes reviewed. We identified six routes which potentially could be reduced to three routes and could potentially save the District over $130,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Wells – Records and Reports (2024M-59)
… were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of December 31, 2022 and … and two were understated by a total of $7,642. Of the 10 expenditures accounts we reviewed as of December 31, 2022 …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July 2022. The audit … determined that the IDA’s Board did not properly evaluate and approve IDA projects and monitor the performance of businesses that received … Industrial Development Agency Project Approval and Monitoring 2021M168 released …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were inaccurate and … Village law, and the Village didn’t have adequate reserves to finance system repairs and upgrades planned at an …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fOpinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, … whom a town collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have …
https://www.osc.ny.gov/legal-opinions/opinion-88-65