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State Comptroller DiNapoli Releases State Audits
… (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen accounts … found an additional two accounts that were not on the list. These findings point to weaknesses in the monitoring of …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-318
… for their work location. Affected Employees SUNY employees in hourly or annual positions who meet the eligibility … enacted State budget. In addition , eligible full or part time annual employees should receive at least the annualized … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials … During the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers … resulting in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanWashingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which … comprises seven voting members. The School was established in 2008 under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mSullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … Key Findings The County’s enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a … determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Village of Dansville – Water and Sewer Operations (2017M-273)
… the Board effectively managed water and sewer operations for the period June 1, 2013 through November 8, 2017. … that ensure an adequate segregation of duties or provide for mitigating controls. The Board should investigate and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Dannemora – Part-Town Activities (2017M-215)
… includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a five-member Town Board, has a population of … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Canaan – Board Oversight (2017M-183)
Town of Canaan Board Oversight 2017M183
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The Tapestry …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Otsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… needs or to identify intended use of the existing reserve funds. Key Recommendations Require documentation supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mNorwich City School District - Fund Balance Management (2018M-198)
… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … District ended 2017-18 with a $1.2 million unassigned fund balance deficit. Ineffectively budgeted each year for various …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39