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Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewState Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for … with childcare and for small businesses desperate to stay open, we’ve received critical aid from the federal government … our state's restaurants, venues, and micro-businesses. It is the investment our economy needs right now. It also puts …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planTown of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… New York State Comptroller Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s (MTA’s) release of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… New York's agriculture industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such … to federal policy are creating financial uncertainty for our farmers." Also today, DiNapoli released a report …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmState Authority Contract Approval, Reporting and Filing
… its coming fiscal year. These annual reports are due 30 days before the end of the authority’s current fiscal year. … to the Contract Submission System View User Demo (14 minutes) Enroll New Users Resources Title 2 of …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundCity of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Fire Island Union Free School District – Claims Auditing (2023M-114)
… corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … claims totaling $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 … missing the audit checklist required by District procedure to verify that all supporting documentation was available for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for … To determine if BlueCross BlueShields Empires payments to St Francis Hospital of Poughkeepsie St Francis for special …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Newark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Garrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Rockville Centre Union Free School District – Information Technology (2023M-140)
… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… [read complete report – pdf] Audit Objective Determine whether the Valley Stream … check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were … Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not updated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… and the assets were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … 38 of these assets that cost over $176,000 were also not tagged as District property. 27 assets could not be located …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128