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Utica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71DiNapoli Finds Schools Falling Short on Emergency Planning
… for emergency situations like shootings, according to an audit of safety planning at 19 schools released today by … for emergency situations like shootings according to an audit of safety planning at 19 schools released today by …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOversight of School Fire Safety Compliance (Follow-Up)
… building inspections, and for ensuring schools’ compliance with fire safety provisions established in the State … providing effective oversight to ensure school compliance with fire safety procedures, including inspections, … not adequately monitor whether schools are in compliance with all fire safety regulations and accurately report …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followEffectiveness of the Information Technology Transformation (Follow-Up)
… that there were significant deficiencies in planning the execution of the Transformation, with little to no evidence …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our … were not on CUNY Central’s list that Lehman opened prior to the implementation of the 2008 banking policy. One was a … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followSelected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant Education Program (2014-S-48). Background Our … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followCompliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… examined whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … and handle all possible bias incidents. We found that the NYPD has begun efforts to review and reconcile incident …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followManagement of General School Funds (Follow-Up)
… John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our initial report, issued on May 25, 2010, found that New York City Department of Education (DoE) did not provide John …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followOpinion 93-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … §§6-626; 12-1200: A village which has provided lighting at village expense for a private right-of-way under the … whether the village may continue to provide such lighting at village expense. Village Law, §12-1200 authorizes villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Town of Windsor – Capital Project (2025M-52)
… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … TOV residents. In March 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the … funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and … proper district purposes. The auditor must report directly to the board and serve at the board’s pleasure. Hiring a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Agencies Bulletin No. 2192
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected Employees: Employees represented by CSEA Local 1000 in Bargaining Units … is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2299
… is to notify agencies of an automatic dues increase for employees represented by CSEA Local 1000. Affected Employees: Employees represented by CSEA Local 1000 in Bargaining Units … is to notify agencies of an automatic dues increase for employees represented by CSEA Local 1000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… A former treasurer of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the Department over a seven-year period, New York State Comptroller Thomas P. DiNapoli and the New York State Police announced today. “Ms. Simchik …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000