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State Comptroller DiNapoli Releases Municipal & School Audits
… large increases to real property tax levies may occur when assets are needed in the future. As a result of the … or ensure all of its members completed mandatory oversight training within the required time period. In addition, the … of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general … a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … officials overpaid two employees a total of $1,715 for unused leave. Manhasset Union Free School District – …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… create contracts, purchase requisitions, purchase orders, and in general, process voucher payments in the Statewide … been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must … the accuracy of its information, including addresses and contacts, and must communicate changes timely. Customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… since 2006 without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … within the timeframes established by state law. The tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State Comptroller’s … about it. Auditors determined that disbursements of FFI tax proceeds were not approved by the membership and were … to support how the funds were used or that the appropriate tax base was charged. Eastport Fire District – Procurement …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementState Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized … used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay and paid five employees a … agreements receive longevity payments, their agreements do not include language for these payments upon separation. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… 47 seasonal employees from the training. Village of Lake Placid – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2XII.4.F Proper Invoice – XII. Expenditures
… Process and Transaction Preparation: A proper invoice is a written or electronic request for payment submitted by … agencies must reject the invoice. Moreover, it is a best practice to notify the vendor within one business … the invoice to the vendor to correct these items, it is a best practice for the agency to notify the vendor within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceState Comptroller DiNapoli Releases Municipal & School Audits
… damage because they have full control over the network. During the audit, IT department officials initiated … critical data would be preserved and operations restored in the event of an interruption. Great River Fire District – … $4,701 without documentation supporting the calculations. In addition, the listings of claims included in the …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … retirement contribution reserve appears unreasonable based on current use. Key Recommendations Adopt budgets that … realistically reflect the District’s operating needs based on historical expenditure trends or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Performance
… NYS Health Profiles Society for Protective Coatings US Food and Drug Administration – Medical Device Recalls …
https://www.osc.ny.gov/state-vendors/vendrep/performanceState Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. The board did not provide …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsRondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194State Comptroller DiNapoli Releases Municipal & School Audits
… $67 million, which collectively reduced the effectiveness of managing the district’s financial condition. The board and … during the audit period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went … If the board had performed an effective annual audit of the treasurer’s records, the errors and omissions …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … did not provide oversight of company financial operations by performing even the limited oversight responsibilities …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0