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State Comptroller DiNapoli Releases School Audits
… the following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) … services on unfavorable terms and conditions, and give the appearance that professional service providers are … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWaverly Central School District – Financial Condition (2013M-148)
… condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is … operations generated surpluses totaling more than $5.3 million. Key Recommendations Develop expenditure estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare … help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Long Beach City School District – Financial Management (2023M-147)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not present the District’s spending plans in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147City of Long Beach – Budget Review (B7-14-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance … proposed budget includes revenue of $9,184,475 for refuse and garbage charges, a 17 percent increase over the 2013-14 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Rockland County – Budget Review (B6-13-22)
… revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. … of the Laws of 2013 requires the County to submit their proposed budget for the next fiscal year to the State … revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed budget does not …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Liberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… April 12, 2016. Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and … FrankfortSchuyler Central School District Financial Management 2016M226 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21 million. … Key Recommendations Adopt budgets with realistic estimates for expenditures to finance operations. Ensure the balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… with custodial titles, eight of 83 employees with bus driver titles and five of 55 employees with food service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingShelter Island Union Free School District –Financial Condition (2014M-132)
… is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of Education … maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … of authorizing and allowing the Board President to sign District checks as the primary and sole signatory. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingHomer Central School District – Financial Condition (2013M-306)
… transparency through the budget process with public disclosure. Such uses could include, but are not limited to, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Town of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Barrington – Financial Management (2017M-103)
… 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 percent of the … long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8