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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1XIV.15 Updating Agency Contacts – XIV. Special Procedures
… for authorizing the transmission of vouchers for payment to OSC. Optional, see Voucher Authorizers heading in … loans or housing for your agency employees. This can be a designated employee, or your agency can set up a generic … for your agency. This position can also belong to a designated employee, or your agency can set up a generic …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… for all students. As of fall 2019, approximately 162,000 full-time undergraduate degree-seeking students were enrolled in the university. Only 30 percent of full-time bachelor degree-seeking CUNY students who enrolled … degree within four years, according to CUNY data. Of full-time students who first enrolled in 2013, only 53 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Screen. Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State Taxation & Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Key Findings Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesManagement of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Town officers and employees who receive or disburse moneys on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… City of Hudson Fire Department. The Company is governed by a governing body, which includes a President, Vice-President, Secretary, and Treasurer. The … funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Supervisor in a timely manner and deposit all money in the bank in a timely manner. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board … thresholds or information required to be obtained, such as verbal or written quotes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Town of Western - Supervisor’s Records and Reports (2022M-184)
Determine whether the Town of Western Town Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… between Town officials is an important internal control for preventing errors and misappropriation of assets . By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Town of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more … late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Danby – Audit Follow-Up (2022M-8-F)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … also did not maintain adequate supporting documentation for collections and complete monthly bank reconciliations and … and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… (IRS) or the Officers and members as required, and did not have a system for recording all receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80