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State Comptroller DiNapoli Releases Municipal Audits
… and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city … attention. Auditors identified several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsMargaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a comprehensive … is performed in any years deemed necessary by the New York State Commissioner of Education (Commissioner) and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40New Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT … Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Town of Adams – Justice Court Operations (2020M-163)
… monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known … on reporting the unidentified cash balance remaining in the retired Justice’s bank account. Perform a thorough, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report … were partially implemented and two recommendations were not implemented. … The purpose of our review was to assess …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fGroton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest … funds for investment. Ensure available funds are invested, within legal limits, to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials … and staff accurately billed and collected resident district tuition for the sample of 50 students we … action. … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally permissible investment …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146New York State Fiscal Reform and Accountability Act
… Reform and Accountability act; to amend the state finance law and the public authorities law, in relation to contents of the state budget and the capital … to amend the state finance law and the public authorities law in relation to contents of the st …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… physical accessibility for the 79 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… Please see CMIA regulations (e.g. 205.27b and 205.29) for other potential actions. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… [read complete report – pdf] Audit Objective Assess whether City of … taking additional steps to increase physical accessibility for the 21 components identified in this report. City officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43New York State Accounting System User Procedures Manual
… DOCS-TRAINING ACADEMY 10163 DEPT OF CORR-MEDICAL BILL PAY UNIT 10164 CENTRAL OFFICE FACILITIES PLANNING/CAP 10166 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 89-39
… of the insurance agency with which the town contracts for insurance coverage would have a prohibited conflict of … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an … was elected or appointed. There is, however, no exception for renewals of such contracts. Since you state that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … generated by sales. Wappingers Central School District – Fuel Accountability (Dutchess County) Despite the use of a … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the guilty plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, … her death in 2006. Fitzpatrick, who had been acting as power of attorney before Sullivan’s death, failed to notify …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theft