Search
Penfield Central School District – Financial Management (2015M-162)
… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through … are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally regulated limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Tonawanda City School District – Financial Management (2016M-370)
Tonawanda City School District Financial Management 2016M370
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Town of West Seneca – Purchasing (2015M-11)
… practices for the period January 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in … practices for the period January 1 2013 through December 18 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The … the approval of overtime. Officials generally agreed with our recommendations. Appendix C includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Effectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has undertaken … $281 million for its capital program, and $66 million for New York State Canal Corporation (Canal Corporation) … to transfer responsibility for the Canal System to the New York State Power Authority, the Authority’s current …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesPhysical Accessibility to Programs and Services (2025-MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty … More than one in four adults in the United States have some type of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Physical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) - Interactive Dashboard
… City Department of Housing Preservation and Development needs to improve its oversight of the physical and financial …
https://www.osc.ny.gov/state-agencies/audits/physical-and-financial-conditions-selected-mitchell-lama-developments-2024-n-4-interactive-dashboardMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The … it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingRockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368DiNapoli: MTA Budget Outlook Improves
… to an analysis of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The … a new record in 2013. Ridership on the Long Island Rail Road is not expected to return to pre-recession levels for …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… System (NYSLRS) pensioner, met Diacetis through an online service. Diacetis then introduced the victim to … the victim to agree to have them ostensibly pay his bills for him. However, the subjects did not pay the victim’s … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfMonticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Comptroller DiNapoli Releases Municipal Audits
… , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer Fire Department and a … in violation fees collected in 2012. Village of South Glens Falls – Financial Condition and Budgeting Practices … of Johnstown the City of Mount Vernon the Village of South Glens Falls the Woodgate Volunteer Fire Department and a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Language Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followAddiction Support Services During Emergencies (Follow-Up)
… 6 months and 3 years, at which time recertification is required. OASAS conducts unannounced recertification …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from January 2019 … To determine whether the New York City Department for the Aging provided and paid case management services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-management