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South Jefferson Central School District – Community Services (2016M-343)
… reimburses the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund … The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesOpinion 88-48
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a …
https://www.osc.ny.gov/legal-opinions/opinion-88-48State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… amid continued economic growth; however, as recent years have shown, the financial picture can change rapidly. As the … Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, … funds should be retained for emergencies. It is important to develop clear guidelines on the appropriate use of these …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… financial decisions was hindered and officials lacked the information necessary to provide an annual report. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesApproved State Contracts and Payments
… approved 1,566 contracts for state agencies and public authorities valued at $1.79 billion and approved more … Department of Economic Development $1.4 million to Icahn School of Medicine at Mount Sinai for the High Technology … with Info Link Technologies for shared access to DMV data. Public Service Commission $645,000 with Fried Frank Harris …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsWayne County Probation Department – Restitution Payments (S9-20-6)
… officials enforced restitution orders, notified the court when a probationer violated the court order and … sufficient undisbursed restitution records. Without legal basis, the Department removed victims from its list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … and procedures to track PILOT amounts billed and received. IDA officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also found no …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148DiNapoli: Wall Street Bonuses Slip From 2006 Record
… DiNapoli noted that bonuses have historically declined at a slower rate than profits because Wall Street firms use …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit … providers to take out loans to cover costs,” said Michelle Jackson, Associate Director & General Counsel of the Human …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsDiNapoli Statement on His Placement Agent Ban Becoming Law
… with investment decisions. New York was one of the first states in the nation to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently taking …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Opinion 94-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… monitoring fuel usage, maintaining perpetual inventory records, performing inventory reconciliations or establishing … Did not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Opinion 88-28
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by town) GENERAL CONSTRUCTION LAW, … LAW, §70-a; TOWN LAW, §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather events, … and Grand Central in Manhattan to Atlantic Terminal in Brooklyn and Hunters Point Avenue station in Queens. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesNew York’s Economy and Finances in the COVID-19 Era
… approved payments for nearly $52.5 billion in unemployment benefits and related lost wages assistance supplements to … federally funded Pandemic Unemployment Assistance (PUA) program, one of several programs created as part of the … in the longstanding state-federal unemployment insurance program, and 537,000 receiving PEUC. The flow of these …
https://www.osc.ny.gov/reports/covid-19-october-28-2020Town of Saugerties – Claims Auditing (2024M-144)
… For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … used the Town Supervisor’s (Supervisor) credit card to make an unauthorized purchase, totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144