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Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through June 30, 2013. We found that …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and … invest District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation … interest. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … in town-exempted assessed value lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also found five …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 through November … times the 4 percent statutory limit. The District’s sick leave records are not accurate and are not being periodically … and implement written procedures over the maintenance of leave time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGreece Central School District – Procurement of Professional Services (2024M-129)
… the same attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal … announced today. Fund investments returned an estimated 4.13% for the quarter and 9.82% for the first six months of … labor market, inflation and uncertain federal policy warn of turbulence ahead. Our diversification strategy, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentEast Aurora Union Free School District - Procurement (2023M-125)
… – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … and District officials did not always procure goods and services in a competitive manner. Officials did not update …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… seeking professional services. Obtain verbal and written quotes and ensure that all proper documentation is … authorizing payments. Review overpayments identified in this report and seek recovery as appropriate. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … and responsibilities or provide for increased oversight. Account for all parking tickets and implement policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Le Roy Central School District – Reserve Funds (2022M-110)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Pride 2022
… allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely Founder and Executive Director, … Comptroller DiNapolis 2022 Pride Celebration …
https://www.osc.ny.gov/pride-2022Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11