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State Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … did not provide oversight of company financial operations by performing even the limited oversight responsibilities …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, … operates eight schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. … budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the Program to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the … cost of asylum seekers, unbudgeted at this time last year, is expected to reach $2.9 billion in FY 2024, larger than the … not there and greater clarity from the federal government is needed to manage the situation. “The delay in the state …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetRiverhead Central School District – Vendor Master File (2017M-139)
… 31, 2017. Background The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an elected seven-member Board of Education, … any procedures in place to determine whether a vendor name is already included in the master file before creating a new …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Columbia-Greene Community College – Information Technology (2017M-213)
… period September 1, 2015 through July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has approximately 560 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park … Island Park Union Free School District Information Technology Asset Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… practices and procedures used to purchase goods and services that are not subject to competitive bidding for the … when making purchases and procuring professional services. The District did not always have written agreements … Key Recommendations Ensure that District officials and personnel comply with the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Dolgeville Central School District – Fuel Monitoring (2023M-175)
… perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Saranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in … District officials did not properly claim State aid for special education students who received services in … procedures to ensure State aid was properly claimed for all eligible special education students. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Manhasset Union Free School District – IT Asset Management (S9-22-15)
… were not properly accounted for. Specifically: Six assets (one laptop and five Chromebooks) with a combined value of … not be located. Six assets (five interactive displays and one Chromebook) with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers2023 Financial Condition Report – 2023 Financial Condition Report
… In this environment, State policymakers increased support for schools, health care and other programs. At the same …
https://www.osc.ny.gov/reports/finance/2023-fcrFreeport Union Free School District – IT Asset Management (S9-22-10)
… freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the … by filing for refunds they are not entitled to. My office is stopping those suspicious refunds and ensuring that only …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsSaugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected District … The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … totaled $82 million. Key Findings District officials did not verify that all non-original equipment manufacturer (OEM) …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6