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State Comptroller DiNapoli Releases Audits
… options, because Civil Service, citing Health Insurance Portability and Accountability Act (HIPAA) rules, … New York City Department of Small Business Services (SBS): Selected Aspects of Supporting Small Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended to …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not … Because district officials did not always seek competition to secure professional services, the services may not have …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0City of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3State Comptroller DiNapoli Releases School Audits
… officials did not ensure online banking access was limited to board-authorized users because no one reviewed online … 10 online banking users, six were not authorized to conduct online banking and were inappropriately provided … private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … which made it appear that the district needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Harborfields Central School District – Information Technology Asset Management (2024M-9)
… Audit Objective Determine whether Harborfields Central School District (District) officials appropriately tracked, … Determine whether Harborfields Central School District District officials appropriately tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetCity of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled … $16 million. Key Findings The Council adopted general fund budgets that were not structurally balanced …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Morris – Fund Balance (2017M-58)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… documenting all inspections conducted for pricing and scanner accuracy and packaged commodities and a listing of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Washington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services … with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … policy and competitive bidding laws are adhered to when purchasing goods or entering public works contracts. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through November 30, 2015. … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… through December 31, 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in … Levittown Union Free School District Reserve Funds and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomComptroller DiNapoli Releases Municipal Audits
… audits of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire Company and the … filed with the Comptroller’s office since 2012. City of Glen Cove – Budget Review (Nassau County) City officials are … completed audits of the Forestburgh Fire District City of Glen Cove Spencer Volunteer Fire Company and the Watervliet …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… past three fiscal years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. Key Findings The Business Officers did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025