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Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Carefully consider the amount of fund balance appropriated to fund future budgets. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Guilderland – Golf Course Collections (2017M-22)
… processing of collections received at the Town golf course for the period January 1, 2015 through October 31, 2016. … of the Department of Parks and Recreation reconciled the daily sales logs to his annual report of driving range fees. … Comptroller’s office on a timelier basis and include the daily sales logs with the annual report so that a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Liberty Central School District – Financial Operations (2016M-25)
… two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted … and retirement contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially … reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Richfield Springs Central School District – Financial Condition (2014M-83)
… towns in Otsego County. The District, which is governed by an elected five-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… in Livingston County. The District, which operates two schools with approximately 690 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy … 2014, Manual Therapy reported approximately $15.6 million in reimbursable costs for the SEIT cost-based program. Key … fiscal years ended June 30, 2014, we identified $818,286 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualDiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… Chief Financial Officer. The compensation for the three executives exceeded SED’s reimbursement limits for the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… bank account,” said DiNapoli. “It’s disappointing that my office continues to uncover lax oversight and misuse of … and receives the majority of its funding through real property taxes. DiNapoli’s audit revealed district officials …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… that included travel costs, holiday gifts for students, gift cards for staff, and late fees. We also identified $132,713 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors identified $154,563 in reported costs … (Follow-up) (2015-F-1) An initial report, issued in March 2013, determined DOT was not collecting all unpaid … properties for sale or disposal. Auditors identified 18 potential surplus properties with an estimated value of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOversight of Direct Placement of Children (Follow-Up)
… relative or suitable person under the jurisdiction of the court. In direct placement cases, the court will likely order the Local District to supervise the … in direct placement between January 1, 2014 and December 31, 2017 and included subsequent documentation and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followState Comptroller DiNapoli Releases State Audits
… severe mental illness whose needs have not been well met by more traditional mental health services. The ACT program’s … The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Benefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Program According to the 2021 American Community Survey (ACS), there were approximately 1 million working-age adults … to about 75% for people without disabilities. Further, ACS data shows that New Yorkers with disabilities are more …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… is to support what expenditures, who is to report to whom about the progress of the undertaking, who is to get the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise … the age of criminal responsibility as an adult from 16- to 18-years-old. The law was phased in over two years. As a … and was therefore not included in the analysis. As of SFY 2025, state appropriations for RTA included $160 million for …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawSprings Union Free School District - Payroll (2018M-222)
… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Town of North Salem - Agricultural Exemptions (2018M-194)
… is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
Halcottsville Fire Department Cash Receipts and Disbursements 2014M190
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime