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State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits
… was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected Health … issued in July 2015, concluded that the Roswell Park Cancer Institute had established a highly developed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did … goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant … January 2015 determined that, for the 27-month period of Oct. 1, 2011 through Dec. 31, 2013, Medicaid inappropriately …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsSprings Union Free School District - Payroll (2018M-222)
… paid in accordance with contracts and CBAs. Implement and enforce procedures over leave accrual record maintenance, including how employees request leave and periodic review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, … Wyoming County Selected Financial Activities 2015M94 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
Cincinnatus Fire District Financial Controls 2014M49
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, … cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage … process, including reviewing cash receipts from the system to determine whether all money reported as collected agrees …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Franklinville Joint Fire District – Claims Processing (2017M-141)
… District equipment and supplies. Board resolutions approving claims for payment did not indicate the number or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 … The City has no formal process for staying current on water and wastewater system cybersecurity threats. Officials … City of Glens Falls Water and Wastewater System Cybersecurity 2017M117 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… 1, 2015 through February 27, 2017. Background Sullivan County Community College is part of the State University of … Sullivan County Community College Information Technology 2017M123 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed fund balance, … amount of fund balance that should be maintained to meet the Village’s needs. Segregate the Clerk-Treasurer’s … duties or establish sufficient compensating controls to provide additional oversight. Ensure that all system users …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Pine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … expenditures or standard mileage. Establish reserve funds in accordance with law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… whether District officials maintained adequate time records to ensure employees received the pay and accrued … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… 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 elected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMore About This Retirement Plan – Career Plan
… members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan