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Chenango Forks Central School District – Nonresident Tuition (2020M-69)

… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69

Odessa-Montour Central School District – Fuel Inventory (2019M-164)

… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164

Albany Parking Authority – Cash Collections (2016M-181)

… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181

Inlet Common School District – Claims Auditing (2015M-285)

… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The … and approved prior to payment by an authorized District official. Key Recommendations There are no recommendations in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285

Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-audit

New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue

… to Irene and his family, and may they take some comfort in knowing Danny made a profound difference in the …

https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue

Town of Holland - Real Property Tax Exemptions (2018M-232)

… by adequate documentation. Key Findings We reviewed 60 agricultural, veteran, disability and senior citizen …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232

Opinion 92-51

… to be used for the reimbursement is public or private. You ask whether an industrial development agency (IDA) may … and "miscellaneous" sources. We assume that the spouses are neither officers nor employees of the IDA. Section 856(2) … Law, §64 provides that every public officer who is not allowed any compensation "shall be paid his actual expenses …

https://www.osc.ny.gov/legal-opinions/opinion-92-51

DiNapoli Releases Bond Calendar for Fourth Quarter

… Dormitory Authority of the State of New York – a bond sale of $1 billion in tax - exempt fixed rate bonds for the month of October and a bond sale of $200 million in tax-exempt fixed rate bonds for November. Empire State Development – a bond sale of $1.3 billion in tax - exempt and taxable fixed …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarter

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… related to the collection of season passes and lift ticket revenues at the town-operated McCauley Mountain Ski …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits

Auditing Travel/Conference Claims – Travel and Conference Expense Management

… that travel was properly approved. Is the travel or mileage reimbursement form attached, completed and signed by … the local government or school district’s credit card? If mileage reimbursement is sought, is the mileage reasonable taking into consideration the departure …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims

State Comptroller DiNapoli Releases School District Audits

… the district’s overtime costs may have been reduced by at least $167,000. District officials paid 20 employees …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former … in additional pay with no evidence of approval. Town of Lincoln – Town Clerk (Madison County) The former clerk did …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

City of Rome – Solar Power Purchase Agreements (2015M-290)

… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the … 1, 2013 through June 30, 2015. Background The City of Rome is located in Oneida County and has a population of … power purchase agreements or ensure that the agreements were in the best interests of the City. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Onondaga County Probation Department - Financial Operations (2018M-147)

… Key Findings Department officials did not: Properly assess County fees or adequately monitor and enforce fee collection. … and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and monitor … collection and disbursement procedures for restitution and County fees. Establish procedures to disburse undistributed …

https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147

Pocantico Hills Central School District - Procurement (2018M-187)

… Determine whether District officials sought competition for goods and services not subject to competitive bidding. … the District's procurement of professional services from 26 providers paid $1.08 million and found, except for minor … exceptions which we discussed with District officials, all providers were chosen through competitive methods. We …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187