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State Comptroller DiNapoli Releases Municipal & School Audits

… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: 82 School Districts in Fiscal Stress

… years. The West Seneca Central School District is the only district in the state to be designated in significant …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… 2013 are $155,251,604. The County Department of Weights and Measures (Department) is under the general oversight of … Committee (Committee). Key Findings The Committee and Board have not established effective internal controls … collections. As a result, there are no written policies and procedures covering revenue collections and a lack of …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Town of Smithtown – Departmental Operations (2017M-66)

… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Miller Place Fire District – Credit Cards (2024M-58)

… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings  The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… complete report – pdf] Audit Objective  Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… officials and taxpayers. The Clerk also did not:  Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they were received. As a result, the …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… and pump fuel from the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Chateaugay Central School District – Leave Accruals (2016M-149)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rockville Centre Union Free School District – Information Technology (2023M-140)

… report – pdf] Audit Objective  Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Town of Berne – Board Oversight (2021M-77)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of … audit. The Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… office for your locality with any questions you may have. Legal questions can be directed to OSC’s Division of Legal Services at 518-474-5586. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion