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Open Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… was properly recorded and reported and that Department funds were safeguarded for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overControls Over Cash Advance Accounts (Follow-Up)
… expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… members. By not properly managing ECA finances, students miss this learning opportunity and District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by … and accountability analyses are prepared monthly. Maintain a current and complete list of all bail held and disbursed. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232State Comptroller DiNapoli Releases State Audits
… instructional staff were awarded for authorized purposes and in compliance with requirements. Auditors found that … were implemented, one was partially implemented, and one was not implemented. City University of New York: … improper (did not comply with CUNY, state or city policies and procedures) or were unsupported. New York State Insurance …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Salamanca City School District – Financial Management and Payroll (2017M-138)
… of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background The Fair Haven … an adequate annual audit. The Board did not prepare or adopt an annual budget. Key Recommendations Adopt financial policies and procedures that adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityVillage of Little Valley – Capital Project Management (2020M-129)
Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-valley-2020-129.pdfKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and found that the Treasurer made disbursements with little or no oversight and disbursements totaling $50,053 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404DiNapoli Statement on Sentencing of Special Education Provider
… system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus Vance for … case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement … a three-year period. Kramer will also serve five years on probation. DiNapoli’s office has identified fraud and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialLowville Academy and Central School District – Financial Condition (2015M-220)
… through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates … years, District officials have overestimated expenditures and used very little of the revenue from the District’s wind …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same time last year. “There was little growth in local sales tax collections in July compared to last year,” …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Office Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports for the period … The purpose of our audit was to evaluate the Supervisors financial records and reports for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169