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State Comptroller DiNapoli Releases Municipal & School Audits
… budget, which was $3.5 million to $11.1 million over the 4% statutory limit. The district did not exceed the statutory … per year, or a cumulative total of approximately $28.2 million after adjusting for unplanned transfers. The majority of the overestimated appropriations were for instruction, health insurance benefits and special education …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of … P DiNapoli today announced his office completed audits of Glenham Fire District Hudson Valley Community College Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 98-17
Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing authority
https://www.osc.ny.gov/legal-opinions/opinion-98-17SUNY Maritime College Review of PCard Transactions and TCard Expenses
… purchases made on State-issued Procurement and Travel credit cards, along with travel expenses made by SUNY … attended the cruise. For a complete copy of Report 2017-Credit Card-01, click here . … purchases made on Stateissued Procurement and Travel credit cards along with travel expenses made by SUNY Maritime …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Comptroller DiNapoli Releases Municipal Audits
… College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … the property tax levy limit. West Ghent Volunteer Fire Company – Treasurer's Activities (Columbia County) The board … without detection. The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsAndes Central School District - Cafeteria Operations (2019M-26)
… fund transfers). The District has the lowest average daily participation for breakfast and second lowest for lunch … Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26White Plains City School District – Procurement of Professional Services (2014M-240)
… through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, … White Plains City School District Procurement of Professional Services 2014M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mLisbon Central School District – Medicaid Reimbursements (2022M-180)
… complete report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover … part of the costs associated with these services. As a result, the District did not receive about $20,000 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. … or properly administer or award competitive bids for purchases totaling $13 million and did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically … service providers. The District used the same vendor for liability insurance for 18 years, heating, ventilation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86State Agencies Bulletin No. 1914
… the dues increase and retro adjustments may be directed to Frank Gilbo of the NYSCOPBA office at (518) 427-1551 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationSUNY Bulletin No. SU-305
… for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of … reflect the 2021-22 budget references where appropriations and segregations have been created by the Bureau of State … Dates Effective Institution paychecks dated 07/01/2021 and Administration paychecks dated 07/07/2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endSullivan County – County Jail Operations (2013M-33)
… payroll, inmate boarding and facility cost savings within 33 years, with projected savings over the 50-year life of the …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … of segregation of duties over the administration of leave time benefits. The Clerk-Treasurer was the only individual … accruals, and the payments made to them for unused leave time at separation from service, totaling $19,605. We found …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… January 1, 2011, to November 13, 2012. Background The City of Hudson is located in Columbia County and has a … City of Hudson Internal Controls Over Cash Receipts 2013M102 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by … paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialWallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… minimize the interruption of day-to-day operations in the event of a disaster. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m