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School Districts’ Energy Performance Contracts (2015-MR-1)
… with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. … the life of the EPC. The five school districts included in this audit each had an EPC that was approved between …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Main-Transit Fire Department – Credit Cards (2024M-77)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Town of Philipstown – Financial Management (2024M-100)
… to help guide the budget development process or establish funds to help finance future expenditures. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations Perform a deliberate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… here - pdf ] Audit Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of Governors … audit fire company north amityville cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… prior year’s actual results of operations. The City’s debt service costs grew by 45 percent for the period and now are …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30XII.6.P Processing a Payment to a Military Address – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a military address using the Statewide … - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor identification number. … This section provides Business Units with guidance on how to process payments to a military address using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … the $6,868 from AMC for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,412 from St. Mary’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $29,193 from Englewood for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerState Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … the $5,196 from Bassett for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … or 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund … transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCollege of Nanoscale Science and Engineering – Network Security Controls
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Comptroller DiNapoli Releases School District Audits
… to those students. Genesee Community Charter School – Non-Payroll Disbursements (Monroe County) The board did not adopt … The school did not have written agreements with six service providers that were paid $43,144. The school had …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Galen – Financial Management (2014M-341)
… attorney as appropriate, oversee and manage the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Auditors
… as administered by the New York State Department of Civil Service. There is no written exam. Candidates complete a … Public Administration, Economics, Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or …
https://www.osc.ny.gov/jobs/auditorsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… cap according to the Comptroller’s information. Determines New Tax Cap when Local Governments Consolidate or Dissolve …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerState Comptroller DiNapoli Releases School Audits
… School and the Whitesville Central School District . “In an era of limited resources and increased accountability, … District officials overestimated operating expenditures in each of the last three fiscal years totaling about $5.5 million and appropriated nearly $5.6 million in fund balance, most of which was not needed to fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsOpinion 2007-8
… a fire company that provides fire protection by contract to a town fire protection district. A fire protection … fund raising activities of certain fire companies pursuant to General Municipal Law §204-a, a town board may require, as … that contracts with a city, town, village or fire district to provide fire protection service and that has revenues of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8