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August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… term, interest free financing, clean water project only) Purpose: To provide short term financing for clean …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104LinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues … and Telecommunications (DoITT) monitored the contract to ensure that Links (technologically advanced … To determine whether New York City received all revenues …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and charter school students increased sharply … reason, excused, unexcused, or for disciplinary reasons. New York state excludes suspensions and extended medical …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… are appropriately supported, accurately recorded and deposited intact and timely. Key Findings Twenty-four deposits (36 percent) … 16 totaling $23,737 had no collection documentation and eight deposits totaling $16,778 had inadequate or … are appropriately supported accurately recorded and deposited intact and timely …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsRemsen Central School District - Claims Audit Process (2019M-86)
Determine whether the claims auditor audited and approved claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/remsen-2019-86.pdfBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
audit; statewide; baldwin; school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-union-free-school-district-S9-23-17.pdfEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
audit, east irondequoit, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-irondequoit-central-school-district-2023-S9-23-18.pdfOpinion 88-30
… toward operation and maintenance, and then toward the payment of principal and interest on bonds issued for …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong population, business and job growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … The BedfordStuyvesant neighborhood has experienced strong …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseHoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOpinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… dealer; $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at Victoria's Secret. Although the former …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualSagaponack Common School District - Fund Balance Management (2018M-53)
… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 … taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionTaconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128