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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Dansville … policies and procedures to safeguard IT assets. Further, the board has not adopted policies addressing password … Central School District – Reserves (Allegany County) The district’s reserve fund policy does not adequately …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Vestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Bombay – Justice Court Operations (2015M-208)
Town of Bombay Justice Court Operations 2015M208
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s … were followed. The audit included eight recommendations to help the Board and Company officials monitor and improve the Company’s financial operations, and to help the Board provide adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… items as alternates in original project plans and bid specifications. Solicit competition using bids, request for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Genesee Falls – Fiscal Stress (2013M-146)
… Key Recommendations Monitor the budget during the course of the year, prevent appropriations from being …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… fund balance to finance district operations, however, they only used $1.27 million of appropriated fund balance during …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … County) Time and attendance records are not submitted by all employees and are not completed with consistency to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsOversight of Homeless Shelters (Follow-Up)
… – estimated at more than 80,000 and comprised of families, couples, and single adults – while guiding them to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followTown of Parma – Financial Management and Information Technology (2012M-96)
… over the Town’s financial software application who is independent of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … records and reports of all Town officers and employees who received or disbursed money during the preceding fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for … in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208