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Avon Central School District – Financial Management (2024M-75)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Comptroller DiNapoli: Positive Financial Indicators in Middletown
… conditions and positive budget trends have created a healthy outlook for the city of Middletown, according to a … conditions and positive budget trends have created a healthy outlook for the city of Middletown according to a …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of the New York State … log in with your username and password. Online Services School Districts and BOCES will continue to update their … . Contact Update Online Help NAVIGATING THE SITE Once you've logged into the system, a list of your …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Earlville – Collections … with the treasurer during 2022. Wayland-Cohocton Central School District – Lead Testing and Reporting (Livingston … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Enforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to … identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces … and written or oral exams testing the driver’s knowledge of the rules of the road and must continuously maintain a …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… properly. Check your DOL Employer Account Balance and then calculate the balance yourself: Take the account balance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,703 contracts for state agencies and public authorities valued at $2 billion … In September the Office of the State Comptroller approved 1703 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in May
… Samaritan Daytop Village, Inc., $89.6 million to Odyssey House Inc., and $55.3 million to Argus Community, Inc. … for design, construction, equipment, fit out of space, and moving expenses to relocate the Buffalo Manufacturing Works …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayDiNapoli Releases Bond Calendar for First Quarter
… of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and tax-exempt bonds for February; and a bond sale of approximately $5.6 … full forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf . …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOpinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of … General Municipal Law § 2 [defining the term "municipal corporation," as used in the General Municipal Law, to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, … RushHenrietta Central School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a formalized plan for reserve funds that included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement … necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a CBA, employment contract or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management