State Comptroller Thomas P. DiNapoli has released a series of audits for local governments and school districts across New York State, highlighting areas where financial planning and oversight require improvement.
One audit found that a district had five vehicles at or beyond their useful life in 2025, with replacement costs estimated at $2.3 million. However, the reserve fund held only $971,000 as of December 31, 2024. This shortfall could reach about $1.3 million if all vehicles are replaced in 2025. The report noted that the absence of a long-term capital plan hindered the board’s ability to manage finances effectively and warned that “potential large increases to real property tax levies may occur when assets are needed in the future.” In response to the audit, the board developed a new capital plan projecting reserve contributions and vehicle replacements through 2054.
Another audit reported insufficient oversight by a board regarding its financial operations. The board had not adopted required policies such as an investment policy, procurement policy, or code of ethics. There was also a lack of transparency in using reserve funds, with no evidence supporting transfers totaling $36,611 being approved by board resolutions or accompanied by public hearings when necessary. Additionally, the board failed to audit treasurer records or ensure members completed mandatory training on time. It also did not use competitive bidding for an off-road utility vehicle purchase worth about $28,000.
A review of one town’s budget process showed significant underbudgeting for its community health center appropriations in the preliminary budget for 2026—estimating $495,000 while auditors projected expenditures near $1 million for 2025. The low estimate allowed for a reduced tax levy but raised concerns about depleting general fund resources without new revenue sources.
In another case involving emergency preparedness in schools, officials did not conduct all required bus drills nor ensured full student participation during the 2024-25 school year. Required annual certifications were not filed and parents were not properly notified ahead of building drills. The audit stated: “Without adequate emergency instruction and training, district officials cannot ensure that staff and students are prepared for emergencies.”
The Newark Valley Fire District’s progress on recommendations from a previous audit was also reviewed. Of five recommendations related to improving hall rental controls and updating policies, two were implemented fully; one partially; two remained unaddressed.
Lastly, auditors examined whether Hunter-Tannersville Central School District addressed issues from an earlier report concerning network user accounts and IT contingency planning. All five public recommendations were fully implemented; confidential findings regarding sensitive IT controls were communicated directly to district officials.
