Search
State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not … deposited intact and in a timely manner. Town of Ossian – Tax Collector (Livingston County) The tax collector …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… DHS contracted with the Institute for Community Living to provide a range of services for the homeless. Auditors … that DHS did not effectively monitor its contract to ensure reported costs are allowable, supported, and … of Agriculture and Markets – Oversight of the Farm-to-School Program (Follow-Up) (2022-F-9) Under the …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsQueensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for … The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mNew Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal … is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and selected … $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48State Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . Background Chapter 548 of the Laws of … to three (3) years of military service. This new after-tax deduction code has been created to allow recovery of arrears … Immediately. Agency Actions Upon notification from NYCERS, Deduction Code 648 should be entered on the General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxWilliamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when … soliciting professional services. The District did not have formal written agreements with all professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesWesthill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the … Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates … four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4State Comptroller DiNapoli Releases Municipal & School Audits
… that it complied with competitive bidding requirements when purchasing two fire trucks, totaling $796,200, as …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Licensing, and Inspection of Radioactive Materials (RAM) Facilities and Radiation Equipment Facilities (2019-S-64) DOH completed 94% of RAM facility and radiation equipment facility inspections on … Through Sept. 30, 2020 (2020-S-22) The audit identified over $9.7 million in improper Medicaid payments that require …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksState Comptroller DiNapoli Releases Municipal & School Audits
… which may have resulted in greater investment earnings. For example, the district’s investment earnings totaled $968, … the company’s board did not develop financial procedures for collections and disbursements, periodically monitor the … board did not properly audit 78 claims totaling $47,836. For example, the board approved 21 claims totaling $23,789 …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2243
… checks, salary exchange checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit reversals. Effective Dates: This … payroll checks, salary exchange checks, direct deposit returns, and retirement refunds. The report includes the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… the request) Paycheck Date Check Amount Check Number Flag – (indicates if the request failed due to insufficient … to the Payroll Reversal and Exchange mailbox. If a flag indicates “insufficient funds” agencies should follow …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES officials properly claimed BOCES aid totaling $3.8 million for administrative expenditures, officials … officials properly claimed BOCES aid totaling $39.3 million for approved aidable services and reached out to … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22