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Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rome City School District – Multiyear Planning (2021M-144)
… While officials have some information needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… complete report - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail … Determine whether the County of Otsego Industrial Development Agency COIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… are not properly segregated. Key Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before audit to those …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Kings Park Central School District – IT Asset Management (S9-22-13)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 50 … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town 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 January 1 through December 31, 2013. … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Rockville Centre Union Free School District - School District Website (S9-19-28)
… complete report - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) … used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Lockport – Justice Court (2018M-36)
… analyses are prepared on a monthly basis. All cash on hand and on deposit in the bank should be compared to a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Rutland – Water and Sewer Charges (2025M-30)
… of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in billing … resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … County) Officials did not adequately secure and protect the village’s information technology (IT) systems against unauthorized use, access and loss. The board also did not adopt required or sufficient IT …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-123
… SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 … DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees may receive only one (1) Bonus Payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesState Agencies Bulletin No. 238
… and agency procedures when filled positions are abolished or inactivated by the Department of Civil Service Affected Employees … Employees who are being paid from a position (incumbents) or who are on a leave of absence without pay ("encumbents") … and agency procedures when filled positions are abolished or inactivated by the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsOpinion 89-13
… responsible bidder furnishing the required security after advertisement for sealed bids in the manner prescribed by … April 24, 1989 James E. Konstanty, Esq., County Attorney County of Otsego …
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 from the town over a two-year period, State Comptroller Thomas P. DiNapoli, … announced. William Tarby pleaded guilty to Grand Larceny in the Fourth Degree and Official Misconduct. As part of his …
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 processing the 2023 CSEA DMNA Uniform Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA DMNA Uniform Maintenance …
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
… if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; … and sufficient budgetary controls over allocations of unrestricted funds. Background The Research Foundation for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCity of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed … Includes $33.7 million for contractual settlements. Seven of the City’s eight union collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
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)
… million to liquidate deficits in its general, water and golf funds as of December 31, 2025. This debt can include the … sales, $1.6 million for sewer rents, and $138,500 for golf revenues. These revenues may not be reasonable. The …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9