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Hyde Park Fire and Water District – Procurement (2025M-31)
… pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The Board did not … Determine whether the Hyde Park Fire and Water District District Board of Trustees Board procured …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… was to assess Board compliance with training requirements and to review internal controls over procurement for the … District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … for a purchase that may have created ambiguity as to whether the District intended to consider products that were reasonably equivalent. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a looming … the need for significant federal aid, according to an initial analysis by New York State Comptroller Thomas … State Fiscal Year SFY 202122 relies on a range of actions to respond to the pandemic as well as eliminate a looming gap …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Bellevue Fire District #9 – Procurement (2018M-5)
… officials did not verify State and County contract pricing for four purchases totaling $29,306 during the audit … when making purchases. Verify State and County contract pricing was obtained on purchases made using these methods. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Tuition Assistance Program – Wagner College
… years ended June 30, 2014, the school certified 2,148 awards totaling $3.0 million that were paid to the school on … students. We reviewed a sample of 150 randomly selected awards paid during that period, as well as other awards paid to these students through spring 2015. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… high-risk communities. The New York State Department of Health (Department) oversees administration of the Program, including the licensing of the independent medical facilities (e.g., hospitals, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andJoin Our Team as a Local Government Auditor
… the State. Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire … potential problems. Provide training to local officials on a wide range of topics including cybersecurity, property … trends and standards in the accounting and auditing profession, including providing diverse non-audit services, …
https://www.osc.ny.gov/jobs/lgsaHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
audit, charter school, Henry Johnson
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/henry-johnson-charter-school-2023-32.pdfBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
audit, charter school, brighter choice
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighter-choice-charter-school-for-girls-2023-72.pdfPersistence Preparatory Academy Charter School – Credit Cards (2022M-71)
audit, charter school, persistence preparatory
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/persistence-preparatory-academy-charter-school-2023-71.pdfTax Cap Elements by School
Tax Cap Elements by School
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyschool.xlsRevenue Challenges Facing School Districts
Revenue Challenges Facing School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/RevenueChallengesSchools0114.pdfEastport Fire District – Procurement (2025M-50)
… $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … quotes. Audit Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and … methods for the procurement of professional services and insurance. The Board did not use a competitive method such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bayport Fire District , Town of Cameron , Town of Enfield , Richland … Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… totaling $648,570 from 2010 through 2014. Operating surplus and excess reserves result from the levy of excessive … and maintenance charges. For access to state and local government spending and 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits