Search
Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Town of Holland - Real Property Tax Exemptions (2018M-232)
… disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Opinion 90-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … tax moneys is required, in turn, to distribute the amount received to the fire companies constituting the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-20State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlMaximus, Inc.
… procurement procedures when officials directed Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … The Board could improve its monitoring and verification of project performance related to job creation and capital … tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectCity of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget … results of our review, we found the significant revenue and expenditure estimates in the District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … fiscal year during which the deficit obligations are outstanding, their proposed budget for the next …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Holland Central School District – Financial Management (2015M-58)
… two schools and a third school which is used only for the pool and athletic fields. The District’s appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120