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Freeport Union Free School District – Financial Condition (2016M-300)
… period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of … Freeport Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Schoharie Central School District – Financial Condition (2013M-263)
Schoharie Central School District Financial Condition 2013M263
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital … the District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Board did not hire the most qualified available candidate for the Superintendent position as required by its … hiring a Superintendent by choosing the most qualified candidate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesOdessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the Division of … and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsMassena Central School District – Financial Condition (2016M-21)
… July 1, 2014 through August 31, 2015. Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates … Massena Central School District Financial Condition 2016M21 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … lead levels were still in service without a follow-up test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programClark Mills Fire District – Controls Over Financial Activities (2014M-315)
Clark Mills Fire District Controls Over Financial Activities 2014M315
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Comptroller DiNapoli Releases School Audits
… of the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream Union Free School … when purchases are made from a government contract. Glen Cove City School District – Portable Electronic Devices and … of the Cold Spring Harbor Central School District Glen Cove City School District Valley Stream Union Free School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Opinion 90-48
… the bus company has an office and outdoor parking facility near the homes of certain residents of the school district. …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 99-15
… p 23 and 1979 Opns St Comp No. 79-453, unreported; cf. Riley v County of Monroe , 43 NY2d 144, 400 NYS2d 801). Also, …
https://www.osc.ny.gov/legal-opinions/opinion-99-15CUNY Bulletin No. CU-714
… by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report This report is a preliminary listing … If the increment code is 0701 or 0703 and the salary is equal to or greater than the ‘last one-year step.’ If the increment code is 7716 and the salary is not equal to the ‘last one-year step.’ If the increment code is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsPavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … related costs or the circumstances under which reserve funds will be replenished. Three of the District’s six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Comptroller DiNapoli Releases Municipal Audits
… Governance , Town of Junius , Orange County Community College , Village of Ravena and the Westchester County Sewer … with the appropriate agencies. Orange County Community College – Information Technology and Financial Activities … also needs to improve its purchasing procedures to ensure college officials procure goods and services in accordance …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsBusiness Growth in New York City During the COVID-19 Pandemic
The onset of the COVID-19 pandemic impacted the business landscape in New York City in terms of business size, location and industry.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2025.pdfState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,898 contracts for state agencies and public authorities valued at $33.9 billion and approved more … $1.3 million with Booker T. Washington Community Center in Auburn for the Advantage After School Program. Office of …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-december