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Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … approximately $4.3 million. Key Findings Over the past three years, Town officials have demonstrated fiscally … have benefited from a declining tax levy for the past three years and an anticipated reduction in the 2014 tax …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Oversight of Weights and Measures Programs
… is fair. Department regulations specify that all commercial devices used to weigh and measure commodities sold … fuels; inspect and test packaged commodities; regulate commercial weighing and measuring practices; and investigate … weighing/measuring devices were used by more than 27,000 commercial establishments statewide. Gasoline and diesel fuel …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsLocal Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … the lead levels of the 173 water outlets not sampled for testing or properly exempted by the District, we were unable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… the money. Perkins was sentenced in St. Lawrence County Court by Judge Gregory P. Storie. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in … Thomas P. DiNapoli. Auditors found regulators lacked the equipment to measure Internet speeds, used inaccurate … The state Public Service Commission PSC is falling short in …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsBabylon Union Free School District – Financial Condition (2015M-323)
… schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Town of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 … as required. Recommendations The audit report includes three recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Franklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three elementary schools with approximately 1,840 students, … has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of 11.9 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Low-Income Housing Trust Fund Program (Follow-Up)
… through a Unified Funding Process, wherein applicants apply for housing resources through Unified Funding … According to an HCR report, for 2014 through 2018, Program awards totaled about $218 million for 91 housing projects, … of compliance with policies and transparency regarding awards challenges the integrity of the Program. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are putting a … DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices in …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools with approximately 1,175 students, is governed … The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… sale of all alcoholic beverages. A three-member Board of Commissioners oversees the Authority’s operations. The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsOversight of Juvenile Justice Facilities (Follow-Up)
… Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary conditions, and provide … care for physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., … entering juvenile justice programs often have a history of medical neglect. Further, OCFS did not ensure that all direct …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followDiNapoli Announces State Contract and Payment Actions for April 2016
… for the Boating Infrastructure Grant Program. $108,000 to JD Northrup Construction for sewer repairs at Long Point …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016Marcellus Central School District – Procurement (2016M-230)
… The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, … Spafford in Onondaga County. The District, which operates three schools with approximately 1,750 students, is governed … made 15 purchases totaling $98,837 without obtaining three quotes as required, and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230State Police Bulletin No. SP-241
… of this bulletin is to notify agencies of new voluntary insurance deduction codes for the New York State Police … established three new deduction codes for the following insurance types: Deduction Code 563: NYSPIA Pet Insurance Deduction Code 564: NYSPIA Hospital Accident Ins …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesWyoming Central School District – Professional Services (2020M-152)
… Wyoming Central School District (District) officials used a competitive method to procure professional services and … Key Findings District officials did not always use a competitive method to procure professional services or … The District paid 11 professional service providers a total of $189,000 without using requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Opinion 92-10
… opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing … letter regarding the disposition of moneys held for the redemption of bonds issued by the village. You state that 35 …
https://www.osc.ny.gov/legal-opinions/opinion-92-10