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State Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Homer Central School District – Financial Condition (2013M-306)
… if the amounts reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 … School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… reserve money to pay related debt service expenditures in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Municipal Audits
… Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLong Beach City School District – Financial Management (2023M-147)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not present the District’s spending plans in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … their beneficiaries. It has consistently been one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterPerry Central School District – Financial Management (2017M-118)
… July 1, 2013 through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Riverhead Central School District – Vendor Master File (2017M-139)
… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is … included in the master file before creating a new entry and did not periodically review and update existing entries. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Columbia-Greene Community College – Information Technology (2017M-213)
… policy. Review the Internet usage log to ensure compliance with the College’s computer use policy. Test the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Town of New Hartford – Procurement (2017M-149)
… officials used competitive methods when procuring goods and services for the period January 1, 2015 through December … 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … and ensure that someone who does not have the ability to make transfers performs timely bank reconciliations. Adopt … disaster recovery plan and ensure the plan is distributed to all essential personnel. Maintain complete and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Orange County – Motor Vehicle Oversight (2015M-314)
… Orange County has a population of approximately 374,500 and occupies an area of 812 square miles. It is governed by … of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. The Department of General … vehicle inventory, but this inventory was not complete and officials did not conduct a regular physical inventory of …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for the … and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… District is a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… January 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to … Malta Ridge Volunteer Fire Company Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… risk its assets could be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition