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Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was established …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTapestry Charter School – Procurement (2017M-203)
… officials used a competitive process to procure goods and services for the period July 1, 2015 through July 26, … of these vendors paid $112,611 (or 41 percent) for goods and services. Key Recommendations Adopt a comprehensive … policy to provide detailed guidance for School officials and employees involved with the procurement process. Seek …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Brookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, 2017. … has approximately 235 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… benefit corporation created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining … The Agency has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The … did not maintain accurate financial records, prepare and present accurate reports to the Board or deposit revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 … nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not adequately oversee the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMillbrook Central School District – Claims Processing (2015M-48)
… of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which … Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. … with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… audit was to review the District’s process and procedures for procurement of professional services for the period July 1, 2012 through April 30, 2014. … seven-member Board of Education. Budgeted appropriations for the 2013-14 fiscal year were approximately $193 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The … to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting journal entries and no one regularly reviews them. Key Recommendations Work …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Pearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates … $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking … $5,000. Key Recommendations Revise the procurement policy and amend District regulations to provide guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… his community. He was ordered to pay back what he stole, and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him … 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which … specific dollar thresholds for when RFPs are required and address procedures to be followed when professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalRome City School District – Financial Management (2015M-215)
… Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates … balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board retroactively approved …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Canastota Central School District – Payroll (2016M-56)
… located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates … consistent with collective bargaining agreement provisions and paid $6,962 for unused vacation to the former … Key Recommendation Review the separation overpayments and take action within the law to recover those funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56