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Comptroller DiNapoli Releases Municipal Audits
… appropriately and effectively." Town of Andover – Audit of Claims (Allegany County) The town clerk did not number claims … loans. Furthermore, the board has not established a repair reserve for the water district fund in anticipation of future repair costs. Auditors also identified weaknesses in the town …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … village officials must ensure employees only receive the compensation and benefits approved by a village board to … employees’ hours worked, and leave earned and used. For the 2024-25 fiscal year, the Village’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Troy – Budget Review (B17-5-13)
… refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this morning with … Michael Denardo, 38, of Wallkill, is accused of conning a board member into signing blank checks which he later cashed … Denardo obtained blank, co-signed checks from a fellow board member for what he claimed were architect payments, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Service Credit – Divorce and Your Benefits
… credit for employment before they joined NYSLRS or for military service. For most members, the total amount of … denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service …
https://www.osc.ny.gov/retirement/members/divorce/service-creditTown of Paris – Water and Sewer User Charges (2025M-146)
… [read complete report – pdf] Audit Objective Did Town of Paris (Town) officials properly manage the billing, collection and enforcement activities associated … $175,000 in water rents and penalties on behalf of the Sauquoit Water District (Water District), and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146County Medicaid Costs
… not have insurance on their own and who have incomes too high to qualify for Medicaid. Although the takeover provides … annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, total county general fund …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… fund budget totaled $33 million. Key Findings The Board of Public Utilities (BPU) did not seek bids for purchases from … with vendors to ensure that they are receiving the proper prices and that there is a defined contract period listed. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Newark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board … fines. Remove the payroll vendor’s access to the Library’s bank account. Audit and approve claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionNanuet Union Free School District – Payroll (2015M-287)
… period July 1, 2014 through July 27, 2015. Background The Nanuet Union Free School District is located in the Town of … Nanuet Union Free School District Payroll 2015M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2013 through … year total approximately $27.2 million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. The claims auditor did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Binghamton City School District – Financial Condition (2013M-242)
… period July 1, 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without … secretary's and the CPA's work to ensure that accounting records are timely, complete and accurate. Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Mastic Beach Fire District – Cash Disbursements (2017M-38)
… purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were properly … through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non