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Albion Central School District – Financial Management (2021M-200)
… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Indian River Central School District – Financial Condition (2016M-287)
… and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… telephone purchases and use for the period July 1, 2013 through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … budgets, experienced large operating surpluses and did not use the appropriated fund balance included in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Canton Central School District – Financial Condition (2013M-287)
… period July 1, 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence … Canton Central School District Financial Condition 2013M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… in the Village of Ballston Spa receiving an extra benefit from distributed sales tax revenues at the expense of Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead … Village of Valley Stream Cash Receipts and Selected Village …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCommack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… whether the salary and benefits paid to the account clerk clerk were accurate and authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… between July 2018 and June 2022. Instead of spending the full sum of these funds on school-related expenses, the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… must record their work hours to determine if they are full-time or part-time. The information is used to calculate … 1, 2009 to August 31, 2019, she falsely claimed credit for full-time work for the town when her actual hours were far … health care company, while claiming to also have worked full time as a tax collector for Bethel. Her claims falsely …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudOversight of Study Abroad Programs
… from SUNY OGA to campuses about partnership agreements approaching expiration were not received by officials at one … timely. Work with campuses to ensure SAP agreements approaching expiration are renegotiated timely to prevent …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New York City … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… employees sitting idly, and determined they received a full day's pay for not working. Key Recommendations Monitor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… 30, 2013. Background Yeled is a Brooklyn, New York-based not-for-profit organization that is authorized by SED to … June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s requirements and recommend such …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manual