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Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. Key Recommendations Use a competitive process when selecting major contractors or …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEast Moriches Union Free School District -- Budget Review (B7-16-3)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… [read complete report – pdf] Audit Objective Determine whether Otsego … lease payments for a copier that had been replaced. Paid employees for unsupported leave payments totaling $8,860 and …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Lindenhurst Union Free School District – Collections (2024M-24)
… Treasurer reports were presented to the Board between 65 and 261 days after the end of the month being reported. … deposit of funds collected. Ensure that the Treasurer’s monthly reports are presented to the Board in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Town of Plymouth – Employee Benefits (2023M-176)
… officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s … (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or personal leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127NYC Construction Noise Complaints Soar
… the most complaints in the Bronx, Brooklyn, Queens and Staten Island. DiNapoli’s auditors found that 2,044 of the 2,683 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… and public safety, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “We use devices … actually happening or whether they’re going out with the trash where they put New York’s environment, public health …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire Union Free School District , Cobleskill-Richmondville Central …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Honey bees are essential to the agricultural industry for the pollination services they provide. The State … organisms within colonies by including additional tests for certain diseases and could improve its efforts to ensure … of active apiaries in the State, which is necessary for thorough monitoring and inspection purposes. Ag&Mkts made …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… programs, activities, and services. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements for newly designed and constructed or altered State and local … public accommodations, and commercial facilities. For a sample of six campuses (Binghamton University, Maritime …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsSeized Assets Program (Follow-Up)
… of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). Background The mission of the New York State Division of State Police (Division) is to serve, protect, and defend the people …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followTown of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Mechanicville City School District – Financial Condition (2017M-93)
… the Board effectively managed the District’s finances by adopting realistic budgets and if it kept the unrestricted … which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted appropriations … 2015-16, District officials overestimated appropriations by almost $4.6 million and appropriated a total of $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Rensselaer County – Public Health Department Receipts (2013M-18)
… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0