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Town of East Hampton – Budget Review (B7-13-17)
… the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Comptroller DiNapoli Statement on January State Cash Report
… to make the prudent financial decision to substantially build up the state's reserves to help better prepare for an …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … use of reserves. District officials generally agreed with our findings and recommendations but questioned one issue. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Village of Sherburne – Budgeting (2025M-83)
… balanced budgeting, where recurring expenditures are met by recurring revenues, builds community confidence, avoids … essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Managed Care Organization Fraud and Abuse Detection Report 2014S51 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the existing road to be milled and removed before the road is paved. Millings may be used for certain projects as a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… years of age. The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC … presents in an annual CFR filed with SED. SED reimburses DoE and the other school districts for a portion of its … reimbursements did not comply with the Manual; $48,000 in salary increases to an employee whose job tasks and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… which the extra compensation was paid; $50,851 in excess retirement plan contributions for five employees; $19,120 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… requirements. Other Related Audits/Reports of Interest Susan E. Wagner Preschool: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfAdequacy of 2021 Budgets - Steuben County (S9-21-19)
The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-steuben-county-s9-21-19.pdfAdequacy of 2021 Budgets - Genesee County (S9-21-7)
The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-genesee-county-s9-21-7.pdfAdequacy of 2021 Budgets - Essex County (S9-21-9)
The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/essex-county-s9-21-9.pdfAdequacy of 2021 Budgets - Otsego County (S9-21-15)
The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-otsego-county-s9-21-15.pdfAdequacy of 2021 Budgets - Jefferson County (S9-21-2)
The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-jefferson-county-s9-21-2.pdfADAPT Community Network – Compliance With the Reimbursable Cost Manual
… the three fiscal years ended June 30, 2015, we identified $5,418,457 in reported costs that did not comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is led by …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 90-6
… bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (naming of public facilities after … grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that … body of the local government surrender or renounce powers and duties vested in it by the legislature ( Atlantic …
https://www.osc.ny.gov/legal-opinions/opinion-90-6