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Opinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … without competitive bidding, to purchase materials, equipment and supplies under State contracts through the New …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-co-soil-water-2017-199.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… work order” in the SPEAR system. Transit and MTA Bus had 1,879 vehicles (1,732 Transit as of July 2024 and 147 MTA Bus as of August …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… examine whether the Board ensured that cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The … that the Greater Jamaica area is an excellent place to live, work, and raise a family” said Assemblymember David … will create tremendous opportunities for the people who live and work in southeast Queens and the region." “This is …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotTown of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … County, has a population of approximately 5,000 residents and includes the Village of Candor within its boundaries. The … 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… did not audit any claims from the general fund, water district and street lighting fund. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Problem Gambling Treatment Program
… and recovery programs, including, as of 2005, problem gambling treatment. OASAS offers services through 20 problem gambling-only outpatient programs, six inpatient Addiction … 2018, individuals who call the HOPEline for problem gambling treatment are referred to the nearest OASAS …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Fund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfLiverpool Central School District – Information Technology Assets (2020M-59)
Determine whether the District effectively managed hardware and software inventory to ensure that information technology (IT) assets are safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool-2020-59.pdfTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/taconic-hills-2019-155.pdfTown of Shawangunk - Sewer District Charges (2018M-122)
… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a … rates charged to DOCCS for sewer services. Charged sewer district (District) users more than was necessary. District …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … Use the unexpended surplus fund balance in the water district fund in a manner that benefits district taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Bradford 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-fundsGreen Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/green-island-55.pdfHealth Information Management Department – Selected Procurement and Human Resources Practices
… with applicable requirements related to procurement and human resources. The audit covers the period June 1, 2003 … Management Department (Department) is responsible for the collection, storage, and transmission of patient … records and archives more than 1.5 million records, accounting for roughly 42,000 cartons of stored materials. To …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 disbursements totaling $145,876 without adequate support (out of 63 disbursements reviewed totaling $154,080). Paid …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117