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Mount Pleasant Central School District – Financial Condition (2015M-82)
… operating budget for the 2015-16 year is approximately $59 million. Key Finding District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… with opioid-related overdose deaths increasing by 68% to nearly 5,000 individuals from 2019 to 2021, according to an analysis released today by New York State Comptroller … state with opioidrelated overdose deaths increasing by 68 to nearly 5000 individuals from 2019 to 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… Objective Determine whether District officials implemented cost-effective and equitable measures to control expenditures … other districts. Key Recommendations Continue to pursue cost-effective measures to minimize expenditures. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditurePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… activity (ECA) fund collections and disbursements. Key Findings Student treasurers did not maintain adequate … collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure all ECA collections are supported …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsPoland Central School District – Procurement (2015M-355)
… Herkimer County. The District, which operates two schools with approximately 600 students, is governed by an elected … The District procured goods and services in accordance with its policy and the statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Chappaqua Central School District – Financial Condition (2015M-193)
Chappaqua Central School District Financial Condition 2015M193
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected … elected officials. County officials generally agreed with our recommendation and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. Background The … amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsOpinion 89-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … engineer to inspect and approve the work of the successful bidder. Since the engineer is a stockholder owning a one-half …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Hampton Bays Union Free School District - Claims Processing (2018M-68)
… tested, or 74 invoices for $19,845, after the goods and services were ordered. Key Recommendations Enforce the … a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68EMC 2026 Letter of Support - Accelerate Investors
A letter of support from Accelerate Investors.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/accelerate-investors-letter-of-support.pdfEMC 2026 Letter of Support - AIF Institute
A letter of support from AIF Institute.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/aif-institute-letter-of-support.pdfVillage of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdfVillage of Greene – Investment Program (2023M-112)
Determine whether Village of Greene (Village) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-village-2023-112.pdfCity of Salamanca – Employee Benefits (2023M-96)
Determine whether City of Salamanca (City) separation payments were properly authorized, adequately supported and accurately calculated.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/salamanca-city-2023-96.pdfTown of Baldwin – Claims Auditing (2023M-113)
Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-town-2023-113.pdfTown of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfVillage of Deposit – Claims Auditing (2023M-173)
Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/Deposit-Village-2023-173.pdf