Search
Pipeline Safety Oversight
… To determine whether the Public Service Commission (PSC) is providing oversight of pipeline safety in accordance with … To determine whether the Public Service Commission is providing oversight of pipeline safety in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightScarsdale Union Free School District – Overtime (2022M-105)
… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Albany County – Sexual Harassment Prevention Training (S9-23-05)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsOpinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, … LAW, §271: A county may temporarily advance county sewer district user fees and benefit assessments to any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… Assemblymember Clyde Vanel, would raise the Community Bank Deposit Program (CBDP) cap from $20 million to $30 … outdated constraints, while increasing the Community Bank Deposit Program cap ensures more public funds can flow … Carlos P. Naudon, president and CEO of Ponce Bank . “We are also grateful to the Senate and Assembly …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Duanesburg Central School District – Information Technology (2021M-40)
… (District) officials ensured information technology (IT) systems were adequately secured to protect against … loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … because they were unneeded. Officials also prepared IT cybersecurity training, which employees completed by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Groton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Eastport-South Manor Central School District – Building Safety (2020M-18)
… plan for all major building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Dolgeville Central School District – Fuel Monitoring (2023M-175)
… (23 percent) were not properly accounted for during our 50-day test period. Officials did not: Maintain perpetual inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Alexander Central School District – Financial Management (2020M-64)
… finance operations. When unused appropriated fund balance is added back, surplus fund balance exceeded the limit each …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Campbell-Savona Central School District - Budget Review (B2-15-10)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out … 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money for the company and replace bingo nights. The company spent $35,000 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsLongwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … School District District officials appropriately approved and documented overtime for noninstructional employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Grand Island Central School District - School District Website (S9-19-31)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31