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Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … To determine whether the costs reported on the Consolidated Fiscal Reports of the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualTown of Cicero - Procurement (2020M-8)
… and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town … $1.1 million. Did not obtain quotes as required by the procurement policy for eight purchases totaling about … and employees follow competitive bidding statutes and procurement policy requirements. Review and update the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Authority officials did not establish an adequate system of internal controls over water charges. No one independent of the billing clerk reviewed the billing registers and cash …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Opinion 91-51
… The county also may establish user fees to finance some or all of the district's costs (General Municipal Law, article … Given the general rule of statutory construction that all parts of a statute should be harmonized (McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Midway Fire Department – Disbursements (2026M-11)
… the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report and … 90 days. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review. 1 The Board consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… several recommendations to the district, including: Seek reimbursement from Stone for the misappropriated funds; Adopt …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules … (TAP) awards. Background Dowling College (Dowling) is an independent, coeducational college located in Suffolk … Corporation should recover $191,020 plus applicable interest, from Dowling College. The State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, … North Country: the Ogdensburg-Prescott International Bridge (Bridge); the Ogdensburg International Airport …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfTown 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-72Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
Determine if the Board and School officials adequately monitor School financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/true-north-rochester-prep-charter-2019-206.pdfOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established … 19 component districts, is governed by a nine-member Board of Education elected by the boards of the component … Otsego Northern Catskills Board of Cooperative Educational Services BOCES ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraComptroller DiNapoli Releases Municipal Audits
… officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act)training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livonia-s9-21-22.pdfInternal Controls Over Selected Financial Operations
… and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly … in DMNA’s controls over accounting for employee credit card purchases, including no review of purchases made by … and lack of follow-up on unsubmitted support for credit card purchases that were made up to two years prior. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… valued at an estimated $226 billion, has adopted a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process … in energy sector companies, using minimum standards to assess transition readiness and climate-related investment … valued at an estimated $226 billion has adopted a goal to transition its portfolio to net zero greenhouse gas …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… with mental health professionals, are not adequately training staff and too few have services readily … students’ emotional wellbeing.” According to the Centers for Disease Control and Prevention, rates of childhood mental … among students. Although school staff (i.e., principals, teachers, paraprofessionals) are not required to receive …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthTown of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192