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Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… in lieu of taxes (PILOTs) were properly billed, collected and distributed to taxing jurisdictions timely. Key … did not ensure all PILOTs were properly billed, collected and distributed. During the audit period: Sixteen of the 62 … reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… was to evaluate the propriety of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … and it has inappropriately commingled bank accounts and accounting records for the three entities. The Agency …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Lebanon – Justice Court (2013M-247)
… of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247North Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for … and a running analog meter showing gallons dispensed to date. Starting in March 2016, the department also began … did not maintain a book inventory and reconcile it to the physical inventory for each type of fuel. Since …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Comptroller DiNapoli Releases Municipal Audits
… an audit of the Town of Cohocton , a budget review for the City of Yonkers and an audit of parkland alienation … (Westchester County) The city’s proposed budget for the school district has a budget gap of $25.8 million. In addition, the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1REACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/reach-academy-charter-2019-130.pdfI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to accounting process area. Each chapter contains sections and subsections generally structured using the following … within the chapter. Information provided includes related laws, regulations, and audit standards, as well as details …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsOpinion 2000-19
… tax monies to facilitate access to its meeting room and offices by disabled members of the association through … foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … (Opn No. 92-7, supra, quoting from In re McCormick's Estate , 169 Misc 672, 675, 8 NYS2d 179, 183). Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
A former Long Island pharmacist admitted today he faked prescriptions to steal $232000 in a fraud that was uncovered in two audits by State Comptroller Thomas P DiNapolis office
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamEast Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfSodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The … District is a district corporation of the State, distinct and separate from the Town, governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Margaretville Central School District – Financial Management (2020M-46)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Ensure that appropriations be included in the respective equipment line items for each department in the general fund …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… was to evaluate the propriety of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … and it inappropriately commingled bank accounts and accounting records for the three entities. The Agency retains …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… in the third degree, a class D felony, after an audit and investigation by DiNapoli’s office, working with the New York State Police and Steuben County District Attorney Brooks Baker, uncovered that Hamilton … to take advantage of the fire company and her community for her personal benefit,” said DiNapoli. “It’s unfortunate …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released … a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher than … was higher than the national figure. The delinquency rate for borrowers in the Bronx (19 percent) was twice the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act (DASA)
https://www.osc.ny.gov/files/local-government/audits/pdf/eugenio-maria-de-hostos-charter-271.pdf