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Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 995

… Purpose To explain the procedures for processing the June 2010 Tool Allowance payment. Affected … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period A $175.00 Tool Allowance payment is payable for the period April 1, 2009 through March 31, 2010. Salaried …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unit

DiNapoli: School District Tax Levy Cap at 2%

… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Putnam County – Court and Trust Funds (2017M-221)

… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

… controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Enforcement of Commission Orders and Other Agreements

… gas, steam,telecommunications, and water services for New York’s residential and business customers. As part of its …

https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreements

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not … with necessary financial training and review her work to ensure that all financial activity is accurate. Provide …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

DiNapoli: Town of Altona Official Misused $23,500

… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

State Comptroller DiNapoli Releases School District Audits

… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

East Rochester Union Free School District – Procurement (2022M-56)

… as follows: Seven purchases totaling $212,953 subject to competitive bidding requirements. Five purchases totaling … and consistent regulations for procurements not subject to competitive bidding, including professional services, … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether East …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Canandaigua City School District – Procurement (2022M-141)

… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

Town of Alden – Town Supervisor (2024M-105)

… it was not aware of the Town’s financial status and, as a result, adopted unrealistic budgets. Without adequate … records or prepare monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff

… 2020-21 school year by Sept. 15, as required by New York State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. DiNapoli. Eighteen of 20 … Unadilla Valley Waverly Wellsville West Genesee Track state and local government spending at Open Book New York . …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staff

State Comptroller DiNapoli Releases Municipal Audits

… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 disbursements totaling … and seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2