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Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Nyack Fire District – Claims Processing (2014M-259)
… to support purchases made. Expense reports for travel advances did not match the receipts that were … enforced. Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome … reported approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andVestal Fire Department – Financial Activities (2014M-265)
Vestal Fire Department Financial Activities 2014M265
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Schenectady City School District – Financial Condition (2014M-168)
… within the statutory limit. Develop a plan for the repayment of RANs and for the long-term management of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Elmira City School District – Financial Condition (2014M-348)
Elmira City School District Financial Condition 2014M348
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurancePeru Central School District – Extra-Classroom Activity Funds (2017M-69)
Peru Central School District ExtraClassroom Activity Funds 2017M69
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsCazenovia Central School District – Financial Condition (2015M-327)
… Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The … of the requirement to do so. The District did not use a competitive request for proposal process when selecting its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. Key Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Stamford Central School District – Fund Balances (2016M-106)
… July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106City of Mount Vernon – Payroll (2014M-347)
… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347