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Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The District’s … or declining enrollment. Key Recommendations Continue to closely monitor the District’s financial condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Hendrick Hudson Central School District – Financial Condition (2013M-241)
… part of the City of Peekskill. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
Onondaga Central School District Nonpayroll Disbursements 2014M257
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… in Franklin County. The District, which is governed by an elected seven-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraNew Paltz Central School District – Financial Condition (2014M-38)
… fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Medina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155North Rose-Wolcott Central School District – Financial Management (2016M-22)
… no written plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Mount Morris Central School District – Claims Auditor (2022M-131)
… had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and … supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… an adequate Information Technology (IT) contingency plan. Key Findings District officials did not ensure network … were needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we … An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationBradford Central School District – Claims Auditor (2022M-157)
… auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The … timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Wainscott Common School District - Claims Auditing (2018M-240)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Madison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Opinion 91-38
… copies of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL … for the performance of public work submitted by each unsuccessful bidder upon the proper return of a … the political subdivision must also return an amount equal to the deposit for one of the additional sets of plans and …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… preserve Adirondack waters continue to go underutilized. In New York, there is no law requiring boaters to use … by invasive species, causing an estimated $500 million in economic losses each year, 80 percent of which affects … include creating and posting required preventive signage in campgrounds and boat launch sites and contracting or …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, … State Comptroller, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of the Internal … Director in Charge Diego Rodriguez said: “The subject of this investigation spent more than a decade living life in …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportImplementation of Train Service to Grand Central Madison
… in North America, LIRR reported carrying an average of 200,000 customers each weekday on 947 trains as of August 2024. It operates trains 24 hours a day, 7 days a … hours. LIRR comprises over 126 stations and 700 miles of track on 11 branches. It stretches from Montauk on the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonOpinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and … Whether a city may pay for the cost of tuition incurred by the citys corporation …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23