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State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … been expediting payments for purchases. These are reported in Open Book. Major Contracts Approved Department of … building and rehabilitate the pavilion at Camp Colby in Franklin County. $1.2 million to Essex County for shuttle …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberDiNapoli Releases Mid-Year State Cash Report and Review
… settlements through September, according to the state monthly cash report and a mid-year report on revenue … revenues and spending from the prior month. The mid-year monthly report has been expanded to provide more information … settlements through September according to the state monthly cash report and midyear report on revenue trends …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewCity of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7College Readiness (Follow-Up)
… the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of … has developed its own definition for college readiness—a student who: (1) can successfully meet NYCPS’ criteria for … a “college readiness metric” to ensure that every student will be equipped with the knowledge, skills, and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli: Gaming Commission Slow to Collect Casino Fees
… yet collected those costs either. In total, the casinos owe New York $17.7 million. Two other recommendations on …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… determine whether the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation … determine whether the Board provided proper oversight of District operations for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Opinion 2002-11
… minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the … fire company calls other than emergency rescue and first aid squad calls, as set forth in section 217(c)(vi)(A) of the … minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five points for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… School. For one worker, School officials did not obtain clearance specifically for their School. A School official … School officials believed they did not have to obtain clearance. In addition, the former CEO did not have …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… is more diverse, unionized, and highly educated than the rest of the nation. The COVID-19 pandemic’s impact on the … the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 … York had a greater share of underemployed workers than the rest of the nation. One reason is New York has not recovered …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksTown of Lee – Financial Management (2025M-63)
… Town Board (Board) effectively manage the general and highway fund balances? Audit Period December 31, 2021 – April … being withheld from productive use. The Town’s general and highway funds had a total of $8.3 million in fund balance as … 2024 ($8 million in the general fund and $300,000 in the highway fund). Appropriations in the Town’s 2025 budget …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63State Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s … that were not authorized by the School by-laws or policy. Of $31,630 in Board expenditures, $26,444 was not … or services. Request interim financial reports from the Director of Finance for use in monitoring the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followTown of Wayne – Justice Court (2013M-52)
… the Court deposits all moneys received, intact, within 72 hours from the date of receipt, excluding Sundays and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Licensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… more than $95,000 of Department funds. The President signed blank checks for the Treasurer, and Board members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of … Lake Pleasant , Town of Newfane and the Village of Sandy Creek . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1