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State Comptroller DiNapoli Releases Municipal Audits
… did not conduct the required annual audit of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not accurately … totaling $6,520. The 2012 through 2020 annual update documents (AUDs) were not filed with the Office of the State …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … (Erie County) The board has not appointed a claims auditor to audit claims before payment as required by the school’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. In …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… unreasonable reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property … were not realized. Reported a surplus fund balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements … (disbursements) were supported and for appropriate School purposes, properly reviewed and approved. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. South Otselic Fire District – Financial Activities (Chenango … activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … in September 2019 identified certain conditions and opportunities for town management’s review and consideration. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… bonded by the knowledge that those who espouse terror, violence and hatred can never win. Our strength is in our …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksFranklin County – Procurement (2016M-366)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … the County’s purchasing policy. Ensure that the evaluation and rationale for the selection of service providers is …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Tompkins County – Solid Waste (2014M-336)
… Background Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is … various programs to divert waste from the landfill and monitors program effectiveness by tracking results at …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336North Merrick Union Free School District - Purchasing (2018M-87)
… purchasing of goods and services complied with competitive bid statutes and District policies. Noteworthy Achievements … (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and found that District officials obtained the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
Ulster County Community College Retiree Health Insurance and Payroll 2018M123
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… periodic verification of reported farm income. Three veteran exemptions had an incorrect ownership or residential …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Southold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials implemented a … Southold Union Free School District Leave Accruals 2018M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing … federal programs. Ensure the School is obtaining the best price when making purchases. School officials agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
… were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-492014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportJamesport Fire District - Length of Service Award Program (2019M-05)
… for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently … District officials agreed with our recommendations and indicated they are initiating corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-052016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report