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Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly segregated. Department heads are not required to sign time cards showing their approval, and pre-approval … County) The town does not have complete, accurate and up-to-date accounting records because the supervisor did not …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0

Avoca Central School District – Payroll (2025M-14)

… contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14

West Valley Central School District - Financial Management (2018M-7)

… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7

Northeast Central School District - Payroll (2018M-140)

… to review payroll records for all employees paid during the audit period. District officials established effective …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …

https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness training to staff. Hardware and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Hornell City School District - Financial Management (2019M-38)

… did not develop comprehensive written multiyear financial or capital plans. Key Recommendations Discontinue the … practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38

Contract #C001191 – Leadership Development Program for OSC

… 18, 2024 The Office of the State Comptroller (“OSC”) is seeking Leadership Development Training. All details and … The Office of the State Comptroller OSC is seeking Leadership Development Training …

https://www.osc.ny.gov/procurement/contract-c001191

DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead

… A new report by State Comptroller Thomas P. DiNapoli highlights the … to our colleges and universities, which benefits our state and local economies,” DiNapoli said. “Declining … enrolled across all postsecondary institutions in the state. This was the lowest total enrollment over a 15-year …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-years

State Comptroller DiNapoli Releases Municipal & School Audits

… of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health … deplete the town’s general fund resources by the end of 2026. West Irondequoit Central School District – Emergency …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1

Delaware County – Third-Party Contractual Services (2014M-287)

… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Delaware County – Vehicle Usage and Disposal (2014M-258)

… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Village of Wurtsboro – Financial Operations (2017M-71)

… duties over billing, cash receipts and disbursements, or implement compensating controls. Key Recommendations Adopt … the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate oversight of the Clerk-Treasurer’s work …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 through … Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave reports. We compared the … Aloma D Johnson Charter School Leave Accruals 2017M218 …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Westmoreland Central School District – State Transportation Aid (2017M-220)

… was to determine whether the District applied for all State transportation aid to which it was entitled for the … million. Key Findings District officials did not apply for State transportation aid within one year of purchase for 18 … our audit, the Business Manager prepared and submitted State aid forms to the New York State Department of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Town of Waterloo – Board Oversight (2017M-110)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … Village of Waterloo for water and sewer services provided to the Town. Key Recommendations Develop and adopt written procedures to govern separation payments. Ensure that reserves are …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110