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New Rochelle City School District – Financial Condition (2013M-377)
New Rochelle City School District Financial Condition 2013M377
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377State Comptroller DiNapoli Releases Municipal Audits
… and approval. Village of Head of the Harbor – Justice Court Operations (Suffolk County) The justices did not … accounting records during the tenure of the former court clerk. The elected justice did not segregate the duties of … The justice also did not take corrective actions to address the external audit findings regarding court records. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Ossining Union Free School District – Financial Management (2017M-176)
… through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in … Ossining Union Free School District Financial Management 2017M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Model Code of Ethics for Local Governments - Frequently Asked Questions
… Section 10 [future employment], and Section 17 [gifts]). What is an example of a function that does not require the "exercise of discretion?" An … their municipality’s policies and procedures which may contain more specific provisions with regard to the use of …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsColesville-Windsor Fire District – Board Oversight (2025M-74)
… period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which operates 12 … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementComptroller DiNapoli Releases Municipal Audits
… Margaretville Volunteer FD City of Ogdensburg Pulteney Vol FD Village of Sharon Springs as well as an audit of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOpinion 2001-5
… §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and misdemeanors directly connected to vandalism … You ask whether a fire district may offer a reward for information leading to the conviction of the persons …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The District … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Cairo-Durham Central School District – Information Technology (2017M-246)
… Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… last used to log on to the network more than nine years ago. Pocatella Fire District – Audit Follow-Up (Orange …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsRed Hook Central School District – Follow Up (2007M-66-F)
… in the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia … Red Hook Central School District Follow Up 2007M66F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fCareer and Technical Education
… or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school … ensuring students have reasonable access to CTE programs; and accurately collecting and reporting CTE placement data. The audit covered school …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationFort Edward Union Free School District – Financial Condition (2015M-67)
… July 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by … Fort Edward Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161