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Comptroller DiNapoli Releases Municipal Audits
… making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 … computer accessories and warranties for member public libraries. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The District, which operates one school with approximately 475 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomHighland Central School District – Financial Condition (2013M-358)
… in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on its … and expenditure estimates. Adopt a formal budget process detailing how District officials should prepare the budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… are usually provided through third-party contractors such as AABR, which had a five-year $46.9 million contract …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks … Building principals did not retain cash collection logs from the safes where club money was placed before deposit and … treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were inaccurate. The … contained variances totaling $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were … Require adequate reconciliations from the vendors’ point of sale (POS) system reports and require approvals or …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: Local Sales Tax Collections Up 3% in November
… In November: New York City’s collections totaled $848 million, an increase of 4% compared to the same time last …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberVillage of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 … Determine whether Village of Skaneateles Village claims were adequately supported …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Compliance With the Clery Act (Follow-Up)
… included in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, … York (SUNY) to develop strategies to enhance compliance with the Clery Act and to investigate and correct errors and discrepancies in statistics to ensure compliance with the Clery Act. Key Finding SUNY officials have made some …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followBenefit Eligibility Assessment Process (Follow-Up)
… Benefit Eligibility Assessment Process (Report 2012-S-51). Background Our initial audit, which was issued on May … Benefit Eligibility Assessment Process (2012-S-51) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followState Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected … Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement … To inform agencies of the creation of Reason Codes TRI and NPR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesWilliam Floyd Union Free School District – Payroll (2016M-165)
… performed. Compare payroll registers to source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … wrongdoers responsible. I thank District Attorney Sedita for prosecuting this case.” DiNapoli’s auditors and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Alden – Town Clerk/Tax Collector (2024M-106)
… of school real property tax receipts were not date stamped when they were received. As a result, the potential for …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Long Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton … $3.9 million. Key Findings The School Business Official’s duties were not adequately segregated because she …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 million, a decrease of -2.8%. Fewer …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-year