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Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… disbursements totaling $24,875 were improperly authorized. Ten disbursements totaling $18,974 were approved after payment was made, six disbursements totaling $4,530 lacked a payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5State Comptroller DiNapoli Releases Audits
… Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million in … data analysis testing of monthly transactions, focusing on repeated violations at the same potentially prohibited … for crime victim compensation claims, forensic rape examinations (FRE) and victim assistance program (VAP) …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsOversight of the Title Insurance Industry
… Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and mortgage lender against future claims for any unknown defects in the title to the property …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… and executive salaries even though a portion of such salary costs are related to fixed asset acquisitions. Costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsPassenger Vehicle Fleet Management
… recently, the State’s Spending and Government Efficiency (SAGE) Commission (which was created in 2011 pursuant to … vehicles. Key Findings In the almost three years since the SAGE Commission’s recommendations, OGS has not made any … some of OGS’ initiatives had minimal relevancy to the SAGE Commission’s goal of consolidation and centralization of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpen Educational Resources
… whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, sustain, … or are under copyright but have been released under an open license and are available to students at no or low cost. … whether the City University of New York CUNY is using Open Educational Resources OER funds to establish sustain and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Executive Budget Financial Plan are discussed in the New York State Budget and Spending section of this update below. …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… for the period January 1, 2013 through March 26, 2014. Background The Margaretville Volunteer Fire Department … with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The … a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyChurchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific … estimates based on historical trends. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for … support purchasing decisions and payments. As a result of this weakness we reviewed 76 disbursements totaling $320,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Selected Employee Travel Expenses (2012-S-96), 90-Day Response
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s96-response.pdfControls Over Vehicle Use and Transportation-Related Expenses (2019-S-37)
To determine whether the Department of Transportation has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s37.pdfControls Over Transportation Services and Transportation-Related Expenses (2019-S-38)
To determine whether the Office for People With Developmental Disabilities (OPWDD) has established adequate controls to effectively monitor and ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s38.pdf