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Town of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s … Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mWynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … Determine whether the Wynantskill Union Free School District District sought …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… County officials and employees who were provided with purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not … understand their responsibilities, sign the cardholder agreement and adhere to the policy. Perform a thorough audit …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
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 developed realistic budgets …
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)
… a population of approximately 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… of our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 … fee revenues are used for appropriate Authority purposes and that all bills and invoices are reviewed and approved in a proper …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Islip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …
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)
… to review the District’s financial management practices for the period July 1, 2013 through May 25, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled more than $40 million. … and reasonable. Use surplus funds as a financing source for funding one-time expenditures, reducing District property …
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)
… approximately $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … and remit pool collections timely to the Clerk-Treasurer’s office. Ensure collections are recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung County) District officials … including an investment policy, a procurement policy and a code of ethics. It did not use reserve funds in a transparent …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting … and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsOrdinary Death Benefit – Special 20- and 25-Year Plans
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitComptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1