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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Knox – Town … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsXIV.14.B Capital Assets – XIV. Special Procedures
… assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively … Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Ballston - Water Fund Financial Operations (2023M-60)
… result, delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Cicero Fire District – Financial Condition (2023M-132)
… financial and capital plans. District officials agreed with our findings and indicated they will take, or have …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Putnam – Accounting Records and Reports (2022M-188)
… of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and … in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … in IT assets has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that … 10 additional IT assets to confirm they were inventoried. We found 43 percent of the sampled IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Sagaponack Common School District - Fund Balance Management (2018M-53)
… factors. Review reserves to determine whether the balances restricted are necessary and reasonable, and use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Rhinecliff Fire District – Board Oversight (2024M-154)
… their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that the District’s financial activities are adequately accounted for and reported. Specifically, the Board did not collectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6