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Germantown Central School District – Financial Management (2013M-230)
… with no documented plan or justification for the excessive funding levels, which effectively allowed it to circumvent … and in compliance with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the reserves is done in a transparent manner. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … of the 17 months we reviewed, with differences ranging up to $300,000 during 2011. The Supervisor’s AUDs did not agree …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & … Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A charter school is a public … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… property taxes if proposals to change the federal tax code are implemented, according to a report issued today by State … but could affect state and local finances in ways that are hard to predict." On Sept. 27, 2017, Congressional … Among the deductions the administration has targeted are those for state and local taxes, an issue of particular …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planOpinion 90-15
… (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town police commissioner) LOCAL LAWS -- Abolition and Creation of … (establishment of position of deputy town police commissioner) -- Procedural Requirements (mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-90-15North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 2008-3
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … a special act of the State Legislature, a fire district may not make cash refunds to its taxpayers of unexpended … the long or short term "to which the money [in the fund] may be prudently [expended]." You ask whether, absent a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent … – Proposal received 34 percent support from shareholders Royal Caribbean Cruises Ltd. – Proposal received 34 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has … budget, the District did not use these funds because it generated a surplus each year. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Baker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on … rates are based on financial information, including costs, that Baker Victory reports to SED on its annual CFR. … reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … and procedures for procuring goods and services that are not subject to competitive bidding, such as professional … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58State Agencies Bulletin No. 1205
… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1346
… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1281
… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1281-2014-sefa-state-employees-federated-appeal-campaign