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Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Jefferson County. The District, which operates one school with approximately 475 students, is governed by an elected … approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key Recommendations Discontinue the practice of adopting budgets with the appropriation of fund balance that will not be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Beacon City School District – Claims Auditing (2016M-20)
… which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … has consistently been used for operations and officials have consistently overestimated budgeted appropriations and … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsSharon Springs Central School District – Fund Balance Management (2022M-100)
… did not effectively manage fund balance, and need to improve their budgeting practices and be more transparent … $1.6 million. Allowed recalculated surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 … and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Amenia – Leave Accruals (2013M-361)
… leave accrual records for other employees, Town officials have no way of determining the accuracy of time for vacation, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s … The Company, which provides fire protection services to the residents of the Altona Fire District, is governed by … Duplicate press-numbered receipts were not issued to provide supporting documentation for the funds collected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mAvon Central School District – Financial Management (2024M-75)
… The Board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of … a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Village of Suffern – Budget Review (B25-6-4)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Effectiveness of the Information Technology Transformation
… and avoid unintended consequences, nor were there any benchmarks for customer service levels and costs … had little data to quantify or measure what benefits, if any, the Transformation has brought about thus far. Moreover, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Agencies Bulletin No. 1518
… on a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has completed … year 2016-2017. In addition, part-time employees must have worked at least twenty (20) hours per week to be … (see GOER memorandum for a list of eligible titles); and Does not receive work related clothing; and Has completed six …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothingOpinion 95-4
… in the opinion. COUNTIES -- Powers and Duties (procedure for investigating possibility of civil liability arising from … paid with county moneys; and charges billed to the county for litigation services by a private attorney. You have … or employee paid from county funds and the accounting for all money or property owned by or under the control of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli: SED Oversight of Career Training Programs Falling Short
… and Technical Education (CTE) programs that are supposed to prepare high school students for future employment are often failing to ready students for jobs that are in demand, are fast-growing, or pay higher wages, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortOpinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… David Cohen, former executive director of the Metropolitan Council on Jewish Poverty (Met Council), has been sentenced to one year in jail. Cohen has also paid $650,000 in restitution to Met Council. The joint investigation revealed that Cohen, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… of 2023, the MTA faced a $600 million budget shortfall for the year with gaps of more than $1 billion in 2024 that … of MTA’s revenue in 2024, up from 37% in 2019, making up for the drop in ridership revenue brought on by the pandemic. … driven by an 8% increase in health and welfare costs for active employees and retirees. As in past years, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backAccessibility for People With Disabilities
… to the New York State Department of Health, more than one in four New York State adults have a disability. In addition, … tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesTown of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … as a result of this audit. … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … totaled approximately $802,000. Key Finding The Board has not effectively managed fund balance. Town officials have adopted budgets that consistently overestimated …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353