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Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not authorize an appropriation for a project, which prevented it from establishing the total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Ticonderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… District officials did not perform a cost-per-meal analysis and did not always consider past productions when … school lunch fund operations by completing a cost-per-meal analysis and exploring methods for increasing revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the … 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … Town of Hempstead Sanitary District Number 14 Board Oversight …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Unified Court System Bulletin No. UCS-123
… unrepresented employees in the following bargaining units who meet the eligibility criteria defined below: Represented … SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 … Bonus Payment) Earnings Begin Date: 8/15/07 or last date in eligible bargaining unit Earnings End Date: Same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … IT policies, provide users with IT security awareness training, or develop a disaster recovery plan. Officials were … officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 238
… who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in the payroll system. OSC cannot inactivate or abolish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11,000 … A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11000 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2178
… Purpose: The purpose of this bulletin is to provide agency instructions for … Allowance. Affected Employees: Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andAllocation and Budgetary Controls Over Unrestricted Funds
… campuses and SUNY System Administration. Each location's assessment is based primarily on the amount of sponsored … about $203.5 million in unrestricted revenues. Through the assessment process, about $30.9 million in unrestricted funds … funds available as well as the propriety of the current assessment methodology. The Research Foundation's central …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly deposit, disburse, … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … deposit, disburse, record and report Department funds.As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122City of Little Falls – Budget Review (B25-3-9)
… at the time the deficit bonds or notes are issued. New York State Local Finance Law Section 10.10(d) requires the City to …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Yonkers – Budget Review (B22-6-5)
… of Education for review while the deficit obligations are outstanding. Key Findings The significant revenue and … contractual settlements and amend as necessary. Review the outstanding debt and review alternatives to borrowing. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance … best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 … physical accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits