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State Comptroller DiNapoli Releases School Audits

… were fully implemented. Brighton Central School District – Separation Payments Audit Follow Up (Monroe County) The … action. Of the five audit recommendations related to separation payments, one recommendation was fully … that the district’s surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0

State Comptroller DiNapoli Releases School District Audits

… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new … two. Officials did not establish adequate procedures to ensure the district applied for all state aid for new bus … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits

CUNY Bulletin No. CU-698

… Purpose The purpose of this bulletin is to provide agencies instructions for … payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance … from Carmelo Batista, Jr., University Executive Director of Classified Staff Labor Relations: Full-time Staff Nurses …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialty

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Town of Hempstead Local Development Corporation – Fund Balance … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be … the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to accumulate and sit …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0

Join Our Team as a Local Government Auditor

… Division of Local Government and School Accountability (LGSA) help Comptroller DiNapoli fulfill his role as New York … oversight and support for local governments and schools. LGSA auditors play a critical role in ensuring tax dollars … in the best interest of the communities they serve. While LGSA’s main office is centrally located in Albany, LGSA has …

https://www.osc.ny.gov/jobs/lgsa

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process … The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … were significant information technology weaknesses due to the use of shared usernames and passwords at the window …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Comptroller DiNapoli Releases Municipal Audits

… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)

… over the Treasurer's Office and accountability over the water operations for the period January 1, 2011 to July 31, … Treasurer's Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the … In 2011, the City reported that 719 million gallons of water was treated and 331 million gallons was delivered or …

https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … of 2013 and submitted inaccurate and late monthly reports to the Board. The Board did not perform a thorough audit of …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations

Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The … 2013, the Company deposited approximately $34,000 into its bank accounts. Key Findings The Executive Committee generally … July monthly report. The Treasurer also does not prepare bank reconciliations. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

Police Property Room Inventory (2014-MS-4)

… complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether law enforcement agencies have … the integrity of property until its disposition is a critical element of police work. The failure to safeguard …

https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4

Village of New York Mills – Justice Court (S9-14-4)

… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

City of Poughkeepsie – Budget Review (B6-17-1)

… for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

Comptroller DiNapoli Releases State Audits

… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … poor accountability for permits issued and fees collected, a lack of segregation of duties for permit transactions, and … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

North Greenbush Common School District – Budgeting (2016M-112)

… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

King Center Charter School – Purchasing (2013M-215)

… to open in the City of Buffalo. The School is governed by a Board of Trustees which has 12 members, including two parent representatives. The School’s 2013-14 fiscal year … does not address threshold amounts under which approval can be made by management, versus large purchases that would …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215