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Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … implemented properly and consistently, provide a system of internal controls to account for and safeguard these …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Town of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-elba-2020-49.pdfPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… of the District’s financial operations for the period January 1, 2014 through April 1, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsHicksville Water District – Competitive Quotations (2013M-233)
… of our audit was to assess the internal controls over the District’s financial operations and other financial related … 2012, to March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Westbury Water District – Purchasing (2015M-261)
… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. … elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Opinion 98-13
… of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town … historical material); (contract with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; … grant money for the support of a museum registered by the regents or may contract with the trustees of such a museum to …
https://www.osc.ny.gov/legal-opinions/opinion-98-13United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of Nassau County, Inc. (CPN) on its Consolidated Fiscal Reports … serving students from 28 school districts throughout Nassau County on Long Island. Among other programs, … that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
Determine whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cortland-2020-141.pdfDiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetFinancial Report on School Districts - Fiscal Years Ended 2005
Financial Report on School Districts - Fiscal Years Ended 2005
https://www.osc.ny.gov/files/local-government/publications/pdf/finschools.pdfFiscal Stress Monitoring System – 2023-24 School Districts in Stress
Fiscal Stress Monitoring System – 2023-24 School Districts in Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-stressed.pdfOversight of Runaway and Homeless Youth (2019-S-47)
To determine if the Office for Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s47.pdfReport on the State Fiscal Year 2019-20 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2019
The Enacted Budget Financial Plan for State Fiscal Year (SFY) 2019-20 projects tax receipts will grow by $5.7 billion or 7.6 percent this year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2019-20.pdfState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to maintain district financial records and perform online banking transactions. Middletown No. 1 Fire District – … aware that these reports needed to be submitted. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fiscal Stress Down Slightly in Villages
… 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in … fiscal stress,” four in “moderate fiscal stress,” and 11 as “susceptible to fiscal stress.” Last year, a total … the period. DiNapoli released fiscal stress scores for school districts . In April, scores for the 17 cities with …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesState Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Civil Service: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) The New York … and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) The 2014 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67)
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67.pdfJowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School … Jowonio provides preschool special education services to children with disabilities between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manual