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Salem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfProperty Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditBeacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up) (2023-F-28)
To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f28.pdfVillage of Washingtonville – Budget Review (B24-6-1)
… the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of May … debt schedule. The 2024-25 tentative budget includes sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of $1.1 million. We were unable to …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Saratoga Springs City School District – Procurement (2023M-25)
audit, school, saratoga springs
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saratoga-springs-city-school-district-2023-25.pdfCity of Fulton – Capital Projects (2021M-184)
… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … Determine whether City of Fulton City officials appropriately maintained …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Opinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Comptroller DiNapoli Releases Audits
… safety and soundness of their business operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson River–Black River Regulating District’s (District) mission is …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsEnterprise Charter School – Enrollment and Billing (2014M-378)
… The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. … a new proof of residence be submitted when a student's address changes. Key Recommendations Periodically verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, shows that those who abuse the state’s special education system will be held accountable … continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the indictment of former Hannibal Fire … My thanks to District Attorney DiMartino and the State Police for their partnership in ensuring justice will be … Emmons, his family members and others. Proceeds from the sale of race registrations and pit fees were supposed to go …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the … Generally, the Regulations set standards for providing special education and related services designed to meet … included in the initial audit report Compliance With Special Education Regulations for the Provision of Services …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followAverill Park Central School District - Payroll (2018M-255)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/averill-park.pdfVillage of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … during the 2011-12 fiscal year. The sewer fund remained in fiscal stress at the end of the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192State Comptroller DiNapoli Releases Audits
… the revocable consent. The department charges an annual rate for eligible revocable consents, based on either a formula or a flat rate. Auditors found the department did not bill and collect … always apply them as written when calculating the annual rate to be billed. As a result, the grantees were …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… of incarceration. Hiller and his three co-defendants — Ira Kurman, 54, of Hewlett, Roy Hoffmann, 53, of Woodmere, … Thomas P. DiNapoli notified ICDC and specifically, Ira Kurman, that it planned to conduct a routine audit of …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedLegal and Regulatory Authority To Do Business
… a prospective vendors legal and regulatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessTax Cap Compliance
… File tax cap compliance form online (Accessible only to filing entities) Property Tax Filing website Enrollment … or log-in problems – Select option 1. Questions related to completing the Tax Cap Compliance form – Select option 3. …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-compliance