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Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and … of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and pervasive weaknesses in internal controls at the regional office level that decrease assurance that all …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School Audits
… District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union … and the district’s financial reports were inaccurate. Niagara Falls City School District – Fuel Accountability … District Greenburgh Eleven Union Free School District Niagara Falls City School District and the Rocky Point Union …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … already been made, and their approval is not documented in the minutes. The board did not conduct an annual audit of … general fund without first eliminating the tax levies in the part-town funds (those that exclude the village), …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Accounts Payable Advisory No. 31
Importance of separating commodity and transmission charges when processing utility invoices for payment
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsCircleville Fire District – Board Oversight (2013M-343)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … documentation. The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … was manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We identified weaknesses in collecting, recording and depositing the fees for code …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Parish – Board Oversight (2012M-240)
… 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body responsible for managing Village … Treasurer’s annual financial report and supporting records is performed, as required by Village Law. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight … in the records. Seven monthly reports and remittances to the Town Supervisor (Supervisor) and other agencies were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Gardiner Fire District – Length of Service Award Program (2013M-265)
… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected … and accurate records of its members’ activities performed in accordance with the District’s Point System were prepared. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Oswego County – Transfer Station Cash Receipts (2015M-334)
… and solid waste services to residents, businesses and commercial waste haulers. In 2014, the Department collected … did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 1, 2014 through June 30, 2017. Background The Town of Hempstead Industrial Development Agency (TOHIDA) is a public … established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed … Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyCity of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179