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Village of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school year, which … weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Lakeland Central School District - Reserves Management (2019M-113)
… written policies establishing the financial objectives, funding levels and conditions for use for the District’s … written policy outlining the financial objectives, optimal funding levels and conditions for use for each reserve. … tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business Official submits the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a complaint to the … that such behavior will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District … Mrs. Olmstead to justice." "The village of Bolivar’s Police Department, along with assistance from New York State …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … as required, the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… July 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the … North Syracuse Central School District Payroll Access and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… activity. The treasurer recorded all transfers between bank accounts as revenues and expenditures in the accounting …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… cash disbursements. The treasurer did not prepare monthly bank reconciliations or reports, or prepare and file the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… in the general and highway TW and TOV funds. Town of Windsor – Financial Management (Broome County) The board did …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Public Health – 2022 Financial Condition Report
… Nearly 9 Million New Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2022, nearly 9 … 45 percent of New Yorkers were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage … accounted for 55.2 percent of DOH Medicaid claims costs. Essential Plan Enrollment Nears 1 Million Enrollment in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that … Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and … Union Free School District – Business Office Operations (Hamilton County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Pride 2022
… York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will host his third … transgender and queer voices. Pride month is a time for reflecting on the history of the LGBTQ movement, while …
https://www.osc.ny.gov/pride-2022Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town … interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is … or other State statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315