Search
Opinion 2009-1
… against the appointment of the spouse of a member of a board of fire commissioners to the office of fire district … whether its code of ethics requires a member of the board of fire commissioners whose spouse is to be appointed … require disclosure, abstention and recusal, the affected board member should disclose the relationship, and recuse …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Comptroller DiNapoli Releases Special Education Audits
… reported to SED by every program provider of special education services for preschool children with disabilities … the following audits have been issued as a result: State Education Department: Mid Island Therapy Associates, LLC, … and $33,864 in other than personal service costs. State Education Department: Kew Gardens SEP, Inc., Compliance with …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdfHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdfSchenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schenectady-city-school-district-2023-65.pdfSouth Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfRipley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdfLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdfHoneoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/honeoye-falls-lima-2020-112.pdfFiscal Stress Monitoring System Manual
FSMS evaluates local governments (counties, cities, towns and villages) and school districts based on both financial and environmental indicators.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-manual.pdfUtilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island Rail Road (LIRR) … To determine whether the Metropolitan Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… not require competition for professional services or the submission of documentation with claims to support … be solicited for professional services, the required submission of quotes and other documentation with claims and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not provide … checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled check images to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… Key Recommendations Ensure fees are charged according to Board-approved fee schedules and deposited timely. … recording and depositing. Review collection activities to ensure accountability and cash is safeguarded. Restrict users’ access to delete records in the financial system and from creating …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6