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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… complete report - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual … failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Bellmore-Merrick Central High School District – Payroll (2023M-87)
… (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District … salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Friendship Central School District –Procurement (2016M-175)
… is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … when they sought competition. Key Recommendations Review and revise its procurement policy to include clear language …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175DiNapoli Report Identifies Trends in Causes of Subway Delays
… far fewer straphangers during the pandemic and reduced overnight service, subways on-time performance (OTP) reached as high as 85% in 2021. As ridership and overnight service came back, delays have risen again. Last … 2020, partly as a result of reduced subway service due to overnight cleaning and ridership being decimated by the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysTown of Amity - Town Clerk (2018M-183)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Accounts Payable Advisory No. 72
… “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. … vouchers that supplement eminent domain acquisitions. It also specifies the documentation agencies must submit to … reporting and interest payment calculations. Guidance is also provided for land acquisitions completed without …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of … the Two Fiscal Years Ended March 31, 2008 (2009-S-45) … To express an opinion on the fair presentation of the Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchGermantown Central School District – Payroll (2023M-3)
… of Education (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing without … Arlington, Elmira, Fairport, Freeport and Saratoga Springs school districts. A sixth school district that was audited, … For access to state and local government spending, public authority financial data and information on 50,000 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesBethpage Union Free School District – Leave Accruals (2015M-100)
… November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau … or processing these payouts. At the beginning of each school year, the clerk performed a manual process to carry …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Lackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programAlexandria Central School District – Financial Condition (2016M-5)
… represent the District’s actual needs, based on current information and historical data. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Bemus Point Central School District - Capital Projects (2019M-212)
Determine whether the District properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-212.pdfElmira Heights Central School District - Nonresident Tuition (2019M-120)
Determine whether District officials accurately and timely billed nonresident student tuition.
https://www.osc.ny.gov/files/local-government/audits/pdf/elmira-heights-2019-120.pdfTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 … through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151State Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B23-6-5)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … The City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our review found the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2013-14 school year, Hebrew Institute served about 171 students. The … Other Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manual