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City of Lockport – Budget Review (B20-1-9)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9

DiNapoli: Local Governments Challenged by Slow Revenue Growth

… report on the state’s local governments released today by State Comptroller Thomas P. DiNapoli. “New York’s … between 0.9 and 2 percent annually since 2010. Spending by school districts remained below 1 percent for three years … period a year earlier. While revenue collections varied by region, counties are particularly reliant on sales tax …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growth

These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual

… established through CFR-reported financial information. In addition, TOTS operated an Infant/Toddler Early … preschool students with disabilities at its one location in the Bronx. The New York City Department of Education (DOE) … June 30, 2017, TOTS reported approximately $5 million in reimbursable costs for the SED preschool cost-based …

https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manual

Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)

… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110

Alexander Central School District – Financial Condition (2015M-227)

… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227

Albion Central School District – Budgeting (2016M-80)

… of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. … in a manner that benefits residents. … Albion Central School District Budgeting 2016M80 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80

State Agencies Bulletin No. 1787

… days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … on the Job Data page for that period of time and round to two (2) decimal places. Add each result from Step #3 to … on the Job Data page for that period of time and round to two (2) decimal places. Add each result from Step #3 to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislature

John A. Coleman School – Compliance With the Reimbursable Cost Manual

… years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special … rates are based on financial information Coleman presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, Coleman claimed about $27.3 million in public support. Key Findings For the three years ended June …

https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manual

Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, …

https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manual

City of Glen Cove -- Budget Review (B17-7-12)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

The Arc Erie County New York – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) …

https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual

Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village

… work to ensure that justice prevails in this case.” “The arrest of Ms. Ennis sends a strong message that we will not … Comptroller’s Office for their support in conducting this arrest.” Ennis began working for West Carthage in October …

https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-village

Selected Management and Operations Practices

… retain or increase New York State jobs and agree to make capital investments in their business in accordance with …

https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices

Opinion 2000-23

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for those members classified as "investigators." You state that the position of sergeant is the "highest ranking … Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …

https://www.osc.ny.gov/legal-opinions/opinion-2000-23

Opinion 90-36

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

City of Olean – Budget Review (B1-13-2)

… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … 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/city/2013/03/20/city-olean-budget-review-b1-13-2

Examination of Unemployment Insurance Benefits 2016 Annual Report

… we used data analytics to select 57,054 transactions for audit, including: (i) high risk payment requests DOL … with DOL to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees … $342,415 from New York State employees who owed DOL for past UI overpayments through this cooperative effort. … …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-report

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160