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State Comptroller DiNapoli Releases Municipal and School Audits

… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … for 201 devices. Auditors reviewed 60 IT devices to confirm the devices were properly inventoried and …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… $94.4 million. This collectively reduced the effectiveness of managing the district’s financial condition. The board and … results during the audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million … financial operations. Financial reports submitted in six of the 22 months to the board were between 60 and 107 days …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund … accrued liability and unemployment reserves by nearly $1.9 million and did not use funds held in six reserves with … and inaccurately accrued and recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Buffalo City School District – Charter School Tuition … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits

Elsmere Fire District – Capital Project (2022M-48)

Determine whether Elsmere Fire District District officials properly established and managed the South Station capital project

https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

State Comptroller DiNapoli Releases Municipal & School Audits

… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the supervisor or the …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

NYS Payroll Online

… NYS Payroll Online is a service that allows you to view and …

https://www.osc.ny.gov/state-agencies/payroll/nyspo

State Agencies Bulletin No. 289

… NOTE: THIS BULLETIN IS FOR AGENCIES 2823X, 2855X, 2818X, 10680, 10690, 09000 AND … so they can complete a new card. The Amount of Deduction is the amount to be deducted from each paycheck in the … the total amount of the pledge. The employee's signature is required to authorize the payroll deduction. Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilot

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 members, one of whom also …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations

King Center Charter School - Information Technology (2018M-61)

… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61

Newark School District Public Library – Board Oversight (2014M-54)

… and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and reports and … cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. Do not …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

State Comptroller DiNapoli Releases Municipal & School Audits

… did not request proposals within the last five years for 43 professional service contracts (91% of contracts … documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100% of contracts … audit period by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

Germantown Central School District – Financial Management (2013M-230)

… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Irvington Union Free School District – Fixed Assets (2022M-89)

… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to … in the fixed asset records. Eight assets were disposed of without Board authorization. The assets included kitchen …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

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