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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288DiNapoli: Tax Cap Remains at 2% for 2025
… decreased since the highs of 2022, but local governments are still facing higher prices for goods and services, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … amount owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing procedures for the … During our audit period, the Authority made payments to vendors totaling more than $8.5 million. Key Findings The … of the bids that were considered by the Board prior to awarding contracts. The two procurement policies that were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Village of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… [ read complete report - pdf ] Audit Objective Determine whether … the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Brushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected … enrolled at the District. Consult with the District’s legal counsel to determine the appropriate course of action …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the … The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, … segregate the summer playground program Director’s duties or implement compensating controls. Records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
Lisbon Central School District Cafeteria Cash Receipts 2016M152
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… P. DiNapoli’s office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks … costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfInternal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax … and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81