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State Comptroller DiNapoli Releases Municipal & School Audits
… network user account controls to help maintain continuity of business office operations and prevent unauthorized … County) District officials did not always seek competition when purchasing goods and services as required by the procurement policy. Officials did not seek competition when procuring professional services for occupational and …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments … Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E felony. As … “Too often, small towns like DePeyster are cheated when oversight is lacking,” DiNapoli said. “Ms. Sheppard’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsComptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, … balanced budget and did not follow its fund balance policy when it appropriated fund balance to finance the 2018-19 …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… (AAR) program. “Vulnerable customers are the losers when the MTA does not hold the contractor accountable for … incentive for the contractor to improve its practices. I urge MTA officials to collect the penalties owed and beef up its monitoring of this contractor to ensure customers are being provided …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableSUNY Bulletin No. SU-183
… Unit 08 with who are active or on an approved leave of absence on 6/30/11 Background Chapter 113 of Laws of 2008 implemented the agreement between the State … who are incumbents on the payroll on 6/30/11. Effective Date(s) SUNY System Administration has designated pay periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseNewfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to … appropriations concealed the actual surplus fund balance. When unused appropriated fund balance and encumbrances are …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Nassau Board of Cooperative Educational Services (BOCES) – Network User … user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and … did not ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … e.g., People v Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13St. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … had sufficient cash to pay its bills and other obligations when due, resulting in issuing $10 million of revenue …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … will be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is … notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and … the procurement policy to ensure that competition is used when awarding contracts. Ensure that written contracts are …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287DiNapoli Releases Executive Budget Report
… risks and concerns that underscore the importance of taking action to address the trajectory of state spending and improve the state’s structural … state’s spending trajectory on major programs in ways that do not harm services, but ensures their long-term fiscal …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportWestchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … officials are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of … to provide guidance to employees and District officials when processing, reviewing or approving separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102