On September 16, 2026, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were posted on the Internet.
Click the text highlighted in COLOR to access the audit report.
South Huntington Union Free School District – Credit Cards (Suffolk County) District officials did not ensure that credit card charges were authorized, supported, for valid district purposes or approved. As a result, the board and officials did not establish adequate oversight and internal controls to provide reasonable assurance that district credit cards were used appropriately and in the best interest of taxpayers. In addition, because the board did not ensure that all claims were reviewed and approved by the claims auditor prior to payment, the district faced an increased risk of paying for goods or services that did not serve a proper district purpose.
Village of Groton – Capital Project (Tompkins County) The village board did not competitively procure certain goods and services for the project. Although the project’s original construction contracts, totaling $3.7 million, were properly procured, the board subsequently procured $135,900 in goods and services without seeking competition in accordance with state law or the village’s procurement policy.
Beekmantown Central School District – Investment Program (Clinton County) Auditors determined that the district’s investments were legal, safe and liquid. However, district officials did not develop and manage a comprehensive investment program. For example, during the audit period, officials did not prepare any cash flow forecasts to estimate funds available for investment or solicit interest rate quotes from financial institutions. As a result, officials missed an opportunity for the district to realize additional revenues of more than $1 million.
Honeoye Central School District – Financial Management (Ontario County and Livingston County) The board and district officials did not effectively manage fund balance. Although the board and district officials generally maintained surplus fund balance within the statutory 4 percent limit, they did so by transferring surplus fund balance to reserves at, or after, year-end and maintaining $1.1 million excess fund balance in the debt service fund. As of June 30, 2025, two general fund reserves totaling $977,890 were not reasonably funded.
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