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Tuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials … owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Ashville Fire District – Procurement and Board Oversight (2025M-81)
… oversight of equipment purchases? Audit Period January 1, 2024 – May 28, 2025 We extended the audit period back to … careful scrutiny of the specifications occurred before the award was made. The Board could not demonstrate that the … amounts agreed with the contractual agreement and/or bid award, resulting in nearly $6,500 in overpayments for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81The Academy for New York State's Local Officials
… The Academy for New York States Local Officials provides the most …
https://www.osc.ny.gov/local-government/academyLindenhurst Union Free School District – Collections (2024M-24)
… Audit Objective Determine whether Lindenhurst Union Free School District (District) officials ensured that funds … Determine whether Lindenhurst Union Free School District District officials ensured that funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Upper Jay Fire District – Board Oversight (2023M-24)
… Board with monthly budget status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Schenectady City School District – Math Workbook Inventory (2023M-65)
… quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… District officials solicited competition for professional services. Key Findings Accounting records were not accurate … balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In … comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentWilliamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193DiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … credit. Auditors also found that some of the relevant form instructions lack clarity. During the audit period, employers could claim $500 a month per full-time employee and $250 a month …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringMarathon Joint Fire District – Investment Program (2023M-76)
… $12,600 more had officials used other available investment options. Officials did not consider other legally permissible investment options or formally solicit interest rate quotes that may …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Report on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfThe Hotel Industry in New York City - June 2016
New York State’s hotel industry has experienced a decade of strong growth, driven by an increase in tourism.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2017.pdfThe Securities Industry in New York City - October 2016
The role of the securities industry in New York City’s economy has changed since the financial crisis.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2017.pdfDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… offenders from harming others and prevent more senseless accidents and tragedies, but clearly there is work to be done … connects to the vehicle’s ignition system and prevents the car or truck from starting if the operator’s blood alcohol … rate (5.12 percent) was considerably less than recent statewide rates (about 26 percent). For instance, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locks