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Cooperstown Central School District – Financial Management (2024M-65)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … Improperly held $500,000 in a debt reserve that should have been returned to the general fund and maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104DiNapoli: 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 challenges New Yorks higher education sector is facing including a looming enrollment cliff growing costs of attendance and rising student debt
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsComptroller DiNapoli Releases Municipal Audits
… effectively.” City of Johnstown – Internal Controls Over Payroll (Fulton County) Key controls for payroll processing were not appropriately designed and … effectively. Although the city had properly segregated payroll duties, management oversight was lacking. For …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial … 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Authority Contracts on Open Book NY
… review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or part with … by the State. Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is … Town Board, which consists of the Town Supervisor and four council members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … In addition, the board did not have adequate procedures for auditing claims. Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check disbursements totaling $9,625 that …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… assets costing about $279,270 were not properly accounted for. Specifically, 11 percent, including 81 Chromebooks, … 20 Districts implemented policies or procedures specific for IT equipment inventory. Nineteen Districts did not … physical controls to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, … The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an … disbursements totaling more than $217,000 made and payroll benefits provided without Board approval. The Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, only $539,496 of these funds were used. By not using unexpended surplus funds and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Opinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … town within which the village is located also contracts for services with the same volunteer ambulance service. …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … (31 of 57) seeing increases. St. Lawrence County had the highest growth at 5.6%, followed by Greene (3.7%), Otsego …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether … adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Flanders Fire District – Disbursements (2014M-199)
… State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199