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Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Livingston … County District Attorney Gregory J. McCaffrey, and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… to clearly prescribe the manner in which electronic or wire transfers of funds would be accomplished. District … with banks prescribing the manner in which electronic or wire transfers of funds will be accomplished. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBroadalbin-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 … Providence in Saratoga County and the Town of Amsterdam in Montgomery County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andTown of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182State Comptroller DiNapoli Releases Municipal & School Audits
… delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing (Clinton County) District … officials did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
Determine whether Grand Island Central School District District officials adequately secured access to the network and properly managed user permissions in financial and student information applications
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate … funds spent are supported by adequate documentation and for appropriate purposes. Prepare check disbursements only …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mEndwell Fire District – Controls Over Financial Operations (2013M-277)
… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of … were for proper purposes. The Board did not audit and approve 63 disbursements prior to payment, totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial oversight for … The purpose of our audit was to examine the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
https://www.osc.ny.gov/files/local-government/publications/pdf/accountingcodes.pdfCortland County - Financial Management and Reporting (2019M-162)
… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162State Comptroller DiNapoli Releases School Audits
… Knolls Union Free School District – Internal Controls Over Wire Transfers (Westchester County) Auditors found a lack of segregation of duties in the wire transfer process. In addition, the district did not have comprehensive agreements with each bank that addressed electronic or wire transfers. These …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… that annually overestimated appropriations by an average of $1.3 million (9%) per year, or a cumulative total of approximately $6.4 million. The majority of the … did not match the amount disbursed on the canceled check image. In addition, auditors reviewed 123 disbursements …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 34
… Land Claims ** 58403 * Prompt Contracting Interest 60200 * Settlement Interest General State Charges- Claims, Awards, … Reportable Payments There is no longer a Withholding Class code 03 for interest payments. Business Units must use … Settlement Agreements There is no longer a Withholding Class code 03 for interest payments. Interest payments as a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialState Comptroller DiNapoli Releases Municipal & School Audits
… and sensitive (PPSI) information. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-55
… of any municipal corporation operating an electric public utility service shall establish solely by appropriations from … in the depreciation reserve account of the electric utility service as the depreciation accruals for that period. … do not require contributions to depreciation reserve accounts. It follows that the revenues of a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Collection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) … properly collects all fees and surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse … To determine whether the Department of Environmental Conservation Department …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central School District … (Otsego County) The district is serving nutritious meals to its students. However, the meals cost more to prepare than …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits