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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-audits

Village of Sinclairville – Water Operations (2014M-362)

… billing and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ … not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax roll. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … tax purposes because they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS … Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Town 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-225

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

Fund Financial Data – 2021 Financial Condition Report

… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Fund Financial Data – 2022 Financial Condition Report

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Cooperstown Central School District – Financial Management (2024M-65)

… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and District officials were not transparent with taxpayers and levied more taxes than … and appropriated $2.6 million of fund balance that was not needed, while generating operating surpluses totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Gowanda Central School District – Financial Management (2024M-104)

… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

Town 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-158

Comptroller DiNapoli Releases School Audits

… Tuition Billing (Erie County) District officials did not include the proper formula for the Public Excess Cost Aid … reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the City of Johnstown , North Patchogue Fire District , Town … P DiNapoli today announced his office completed audits of the City of Johnstown North Patchogue Fire District Town …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

CUNY Bulletin No. CU-306

… employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Background Pursuant to the 2003-2007 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york

DiNapoli Report Highlights Local Government Reliance on Federal Aid

… State Comptroller Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New York's … a considerable impact on local government operations. In today's political climate, it's important for New Yorkers to … State Comptroller Thomas P DiNapoli issued a report today detailing the impact of federal aid on New Yorks …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … will be sold. However, the rent amount will remain at $30,000 per year. The Board did not perform a cost-benefit … of this transaction or determine if the rental price was at fair market value. Given that the payment for at least the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

State Comptroller DiNapoli Releases Municipal Audits

… his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not … individual claims to ensure they represent legitimate library expenditures and that library officials have complied …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0

State Authority Contracts on Open Book NY

… $1 million and which are awarded noncompetitively or paid in whole or part with moneys appropriated by the State. … addition, Open Book is unable to provide spending data for State authority contracts because currently this … categories: State authority hospital contracts Contracts for the purchase of power and related costs Contracts for the …

https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny

Comptroller DiNapoli Releases Municipal Audits

… Burke , Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … effectively.” Town of Burke – Fiscal Oversight (Franklin County) The board did not adequately oversee the town’s … fuel purchases. Town of Deerpark – Budget Review (Orange County) The significant revenue and expenditure projections …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0