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City of Long Beach – Budget Review (B21-7-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire Union Free School District , Cobleskill-Richmondville Central … today announced his office completed audits of the Ardsley Union Free School District Babylon Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive … 23, 2021, was to determine if DOH was ensuring that the registration, licensing, and inspection of radioactive … included in our initial audit report Oversight of Registration Licensing and Inspection of Radioactive …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andSelected Aspects of Toll Collections
… New England Section, Garden State Parkway Connector, and Cross Westchester Expressway. It has 817 bridges, 137 …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsTown of Greece – Information Technology (2017M-145)
… Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … for enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not … officials did not have a comprehensive hardware inventory, and IT staff did not maintain a comprehensive list of all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marathon – Town Clerk (2022M-143)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank … balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Lyncourt Union Free School District – Information Technology (2020M-121)
… officials adequately managed network user accounts and developed a disaster recovery plan. Key Findings District … did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, … has an increased risk that it could lose important data and suffer serious interruption in operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… is no assurance the state will appropriate additional money for this program. Also, the city could potentially face … audit period, the village earned approximately $5,800 from money on deposit in the village’s checking and savings …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… district expenditures. Copiague Fire District – Credit Card Purchases (Suffolk County) District officials did not comply with the credit card use policy. Of 1,172 credit card charges made during the audit period, 753 totaling …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Announces Third Quarter Results
… was 1.11 percent for the three-month period ending Dec. 31, 2016, with an estimated value of $186 billion, … 31, 2016, which is the end of the state fiscal year. As of Dec. 31, 2016, the CRF has 38.5 percent of its assets … 20162017 was 111 percent for the threemonth period ending Dec 31 2016 with an estimated value of $186 billion according …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsCity of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Stephentown – Records and Reports (2012M-209)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, … The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Spackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … services and entered into written agreements with service providers. Key Findings District officials did not always … manner. District officials: Paid six professional service providers $987,305 without seeking competition. This …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89