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Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… report - pdf] Audit Objective Determine whether the Goshen Central School District (District) used District … Determine whether the Goshen Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and … records were not adequate and there were numerous errors in the financial reports. Also, the district’s required … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund. The city …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces State Contract & Payment Actions for June 2014
… State Comptroller Thomas P. DiNapoli announced today his office reviewed 2,067 contracts valued at $2.3 … State Comptroller Thomas P DiNapoli announced today his office reviewed 2067 contracts valued at $23 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-201415-Day Prompt Payments for Small Businesses
… To be eligible, you must complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you sign up, you’ll begin to receive payments via electronic …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesVillage of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Hancock – Justice Court Operations (2021M-6)
… - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly … Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… DiNapoli. “While New York City’s economy continues to grow at a solid pace, the city should continue to replenish … and 2015. City-funded spending is projected to increase at an average annual rate of 4.6 percent between Fiscal Years …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsAttica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with … rate schedules for the payment of inpatient and outpatient hospital services. Hospitals may be entitled to additional …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followTown of Westfield - Real Property Acquisition (2019M-119)
… real property for a Town purpose. Key Findings Although the purchase of property for historical preservation is … the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough … the Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Fairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfFriendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdfSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the … 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mDisposal of Electronic Devices
… and Markets (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including … One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfLists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mOpinion 2000-15
… §209-i [3]). VFBL §3(1) defines "volunteer firefighter" to mean an active volunteer member of a "fire company". "Fire company", in turn, is defined to mean: a fire company of a "county, city, town, village or … uses the term "volunteer fireman", this term is deemed to mean "volunteer firefighter" (see General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… complete report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Malone Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdf