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State Comptroller DiNapoli Releases Municipal & School Audits

… 2023 fiscal years were between 337 and 1,798 days late. Village of Churchville – Financial Management (Monroe County) … The board also inappropriately allocated board member and village attorney salaries and benefits totaling $117,709 to … receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …

https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases State Audits

… State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable Cost Manual …

https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits

DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys … Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … process and exceeded its authority under New York State Town Law by authorizing insurance claims and annual … creation and retention numbers were not verified. Track state and local government spending at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits

Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)

… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208

City of Mount Vernon – Building Department Fees and Fines (2014M-65)

… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65

Jefferson Community College – Procurement (2017M-156)

… with competitive bid statutes and College policies for the period September 1, 2015 through November 28, 2016. … and one elected student trustee. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $28.7 … purchasing policy to include a method to seek competition for insurance coverage. …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156

Saratoga Youth Recreation – Financial Activities (2016M-258)

… operate youth development programs for children residing in the Towns of Saratoga and Northumberland, the Village of … and the Schuylerville Central School District, in Saratoga County. Budgeted appropriations for 2016 total …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258

Prattsburgh Central School District – Tax Collection (2016M-122)

… to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.8 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Three Village Central School District – Fuel Inventories (2015M-271)

… Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, … Crown Point Central School District Internal Controls Over Payroll 2013M100 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Gloversville Public Library – Claims Processing (2014M-81)

… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

XV.6.B Negative Payroll Balances – XV. End of Year

… Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances

Veterans Day Message from State Comptroller DiNapoli

… we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts … to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now stationed in troubled regions around the globe and are protecting us …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

Introduction – Information Technology Contingency Planning

… Information technology (IT) has become an integral part of most local governments’ and school districts’ … Information technology IT has become an integral part of most local governments and school districts operations …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Operational Advisory No. 7

… each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Vendor File Advisory No. 1

… on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dba

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Town of Johnstown - Fuel Inventory (2019M-178)

… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178