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Warwick Valley Central School District - Professional Services (2019M-139)

… not seek competition for professional services from four of the 12 professional service providers reviewed. These … be sure it sets forth the expectations for the procurement of professional services. Ensure that the procurement policy …

Broadalbin Youth Commission - Financial Operations (2018M-19)

… municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately … and have initiated, or indicated they planned to initiate, corrective action. …

Town of East Otto - Information Technology (2018M-156)

… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. …

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and … whether Village officials properly accounted for ambulance funds …

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … an annual audit of the clerk’s records, as required by New York State Town Law Section 123. Town of Morehouse – … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… (Board) and District officials properly managed fund balance and reserves. Key Findings  The Board and District officials did not properly manage fund balance and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and maintaining unreasonable …

State Comptroller DiNapoli Releases Municipal Audits

… ensure the treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire … the treasurer filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca …

State Comptroller DiNapoli Releases Audits

… Records in the second degree. Wayne County Court and Trust (2022-C&T-1) Auditors found that the treasurer … appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller …

State Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks

… attacks united New York, America and nations around the world in a way not seen in decades. We stood together bonded … 911 attacks united New York America and nations around the world in a way not seen in decades …

Area #11 – Physical Controls – Information Technology Governance

Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. …

Tompkins County – Solid Waste (2014M-336)

… least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. …

Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)

… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through … established effective controls over cash disbursements and payroll. Key Recommendations There were no recommendations as …

Sherburne-Earlville Central School District – Fund Balance (2017M-19)

… Purpose of Budget Review The purpose of our audit was to review the District's financial management practices for … year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a manner …

Penn Yan Central School District – Separation Payments (2015M-258)

… Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, … approximately $33.6 million. Key Finding The Assistant Superintendent for Business did not always review accrued …

Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)

… However, of the 150 total individuals we tested (125 selected employees and all 25 elected officials), 36 …

Franklin County – Procurement (2016M-366)

… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … purchasing policy. Documentation was not maintained to support the reasoning for the Legislature’s selection of a …

Heuvelton Central School District – Payroll (2016M-322)

… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …

Greenwood Lake Union Free School District – Financial Condition (2016M-40)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which operates two …