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William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsMexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Canastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 million). Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBorder City Hose Company – Financial Oversight (2025M-39)
Determine whether Border City Hose Company Inc Company officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and reported and that resources were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive process when purchasing goods or services, as required by New York State General Municipal Law … totaling $31,689. Insurance coverage and engineering services totaling $188,037. Because officials did not seek …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the … The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… prior to payment. The Board has not adopted a code of ethics as required per statute. The Board did not ensure that … other documentation to prior to payments. Adopt a code of ethics to communicate the expected standards of conduct. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… sufficient oversight of the Middle School construction project and of the management company which assists with the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andBrighton Memorial Library – Board Oversight (2015M-116)
… end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Candor Central School District – School Lunch Operations (2015M-173)
… offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Life Changes: Membership in a Nutshell
… enough how important it is for you to know how membership in the New York State and Local Retirement System (NYSLRS) … future and the future of your loved ones. Whether you are just joining NYSLRS or have been a member for a … resource to you. It will help you understand the benefits you are entitled to receive as a NYSLRS member. Understanding …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… most recently on October 20, and now runs through January 1, 2021. Federal relief has been provided mainly through … have been forced to close or have lost substantial income. 1 Proposals also call for the establishment of a commercial … 14 Bay Ridge/Dyker Heights 3,384 5.7 63.9 44 26.8 1.5 25 445 13.8 Ridgewood/Glendale/Middle Village 3,349 4 28.2 23 …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 92-16
… space in a building for town offices (see 11 Opns St Comp, 1955, p 243). Such a lease would be subject to … is to be made (Town Law, §220[3]; see also 20 Opns St Comp, 1964, p 295; 11 Opns St Comp, 1955, supra ; cf . General Municipal Law, §72-h, …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: LIRR On-Time Performance Falls Short
… for properly maintaining Penn Station and the four East River tunnels that connect Manhattan to Long Island." In … late, canceled or terminated because of problems with the East River underwater rail tunnels between Manhattan and Long … by 72 percent since Superstorm Sandy. Problems with the East River tunnels were responsible for nearly one-fifth of …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… to help New Yorkers who were impacted by Superstorm Sandy, Hurricane Irene, and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one of the most destructive storms in … from these storms, including about $4.4 billion for Sandy, $71.6 million for Irene and Lee, and $35.8 million in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… keep modifying the program to make sure aid reaches the communities and industries most affected by the scourge of … Island neighborhoods where more loans were granted. In the first phase of PPP loan disbursements, which began in April … at 7.7 percent, while in Queens, only Sunnyside and Woodside surpassed the average, with 9.3 percent of …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income and corporate … service savings from lower interest rates and a deferral of labor costs to FY 2022, but the city will have to overcome … FY 2021 was enabled by one-shot actions, such as the use of retiree health reserves, and spending cuts. The city also …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates … nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, according to an …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget