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Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … for this budget review. … Chenango Valley Central School District Budget Review B4165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity … compensating controls. Key Recommendations Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Comptroller Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on $138 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York … of attorney which he allegedly knew ended under the law at the time of his mother’s death. Glinski was arraigned in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherOpinion 88-24
… Town board member has an interest in a contract with the town where she and her husband are reimbursed for … program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in … husband are reimbursed for costs incurred in connection with maintaining a pond located on the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-88-24GASB Statement 87, Leases
… contract that transfers the right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or … relevant factors to determine if a lease meets the threshold of “reasonably certain.” Relevant factors include: …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… The state's fiscal year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the next three years with potential cumulative gaps totaling … to increase 3.5 percent this year to nearly $17.3 billion. Business tax revenues are projected to reach nearly $8 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… counts of grand larceny and offering a false instrument for filing for stealing over $320,000 in county funds, State … Division and referred its findings to DiNapoli’s office, requesting a forensic audit. DiNapoli’s office, in …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the … operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… EPA goal of 10 percent. In 2011, the City reported that 719 million gallons of water was treated and 331 million …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Jamesport Fire District - Gasoline Inventory (2019M-04)
… inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Liberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … tax levy limit set by statute. Key Recommendations Prepare a projection of year-end fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Geneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdf