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State Comptroller DiNapoli Releases Municipal & School Audits
… did not always perform a thorough and deliberate audit of claims before approving payments, and the treasurer paid … should not have approved 90 claims totaling $125,562. Town of Horseheads – Claims Auditing (Chemung County) The board did not conduct a thorough audit of claims to ensure that individual claims contained …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure … recorded without a model or serial number. In addition, a wheel balancer and a portable video magnifier purchased for … asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Fairport Central …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Long Island Workforce Housing Act (2015-MR-4)
… in approved developments. One local government required a developer to pay a fee in lieu of the developer setting side affordable workforce units but the fee …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Days Worked Calculator – Reporting Elected and Appointed Officials
… this calculator to convert the ROA result (average number of days worked per month) into the number of days worked to report your employees’ service credit … these results are calculated, go to Calculating Record of Activities Results and Days Worked . Officials Paid Per …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorForks Fire District #3 - Financial Planning (2018M-20)
… Forks Fire District 3 Financial Planning 2018M20 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Foreign Fire Insurance Report Filing
… to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at 1-866-321-8503 , …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingAlden Central School District – Fuel Management (2024M-90)
… result: The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Performance Incentive Program
… Incentive Program (Program) to reward its employees for meeting performance goals. A series of legal opinions and … by various State oversight agencies provide guidance for public authorities regarding performance incentive … a 57 percent share, of the total awards while accounting for less than 3 percent of the workforce. Over the scope of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Mechanicville – Separation Payments (Saratoga County) City officials did not ensure the accuracy of employee separation payments. As a result, three employees … questionable or unsupported payments totaling $15,766 of vacation payouts due to miscalculations and an ineligible …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Taxes – 2023 Financial Condition Report
… on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the business entity …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesState Comptroller DiNapoli Releases Municipal Audits
… by $645,366. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… claims had department head approval. Village of Hewlett Bay Park – Financial Management (2022M-30) The board did not … was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityScio Central School District – Capital Assets (2024M-45)
… listed. Although required annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with … asset policy and procedures. Conduct an annual physical inventory of capital assets. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45State Comptroller DiNapoli Releases Municipal Audits
… with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … – Board Oversight (Jefferson County) Auditors tested 75 of 480 disbursements made during the audit period, totaling … whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… The more than 100 charges include fees for parking and towing, fire and building inspections, and administration …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicCanaseraga Central School District - Financial Management (2019M-104)
… Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Comptroller DiNapoli Releases State Audits
… of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Area #9 – Wireless Network – Information Technology Governance
… location and broadcasting power of wireless access points; Maintaining an inventory of and monitoring wireless access points; Changing the service set identifier (the SSID or name … unique computing environment and security needs. A further discussion of wireless technology and security can be found …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkLiberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The food service fund relies on significant transfers from the general fund each year. The subsidies will only …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4