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Comptroller DiNapoli Releases School District Audits
… received the awarded New York State Office of General Services contract pricing for goods procured. General Brown Central School District – Building Renovation Project (Jefferson County) District officials properly … for the three school buildings and garage renovation project. In addition, work was completed within the scope of …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Service Credit Purchase Payments – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsHomeownership Rates in New York
… rise from 53.0 percent in the first quarter of 2020 to 54.4 percent in the second quarter of 2020. According to the … Historically, homeownership rates have varied widely by race and ethnicity. As shown in Figure 4, national … neighborhoods relative to majority-White neighborhoods. 18 Research from the Federal Reserve Board of Philadelphia …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDiNapoli Statement on MTA Budget
… the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become … million in 2026, which will help the Authority balance its budget next year. It’s important that the MTA continues the …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetControls Over Cash Advance Accounts
… Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is properly … 2014, the Department was authorized to have three advance accounts for Travel Advance, Confidential and Petty Cash with … has designed effective internal controls over these accounts to ensure that funds are properly accounted for and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsImproper Payments to a Dentist (Follow-Up)
… which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, … Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for behavior management services for patients who were not …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followTuckahoe Common School District – Purchasing (2013M-158)
… purchased by obtaining verbal or written quotes. District personnel also did not comply with the District’s purchasing … providers. Key Recommendations Ensure that District personnel comply with the District’s purchasing policy by … to competitive bid requirements. Ensure that District personnel comply with the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … Ensure that the process for obtaining SNAP application/recertification documentation is consistent and that the …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… a written policy that addresses procedures for billing and collection. The Board and Superintendent incurred $70,290 in … that specifically addresses the procedures for billing and collection when invoices remain uncollected after the payment …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTri-Valley Central School District – Budgeting (2014M-094)
… January 15, 2014. Background The Tri-Valley Central School District (District) is located in Sullivan and Ulster … TriValley Central School District Budgeting 2014M094 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Lebanon – Justice Court (2013M-247)
… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank or … report ticket dispositions to the DMV or close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … for the fiscal year ending June 30, 2013. Key Findings The School District has been reducing the amount of money paid to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 1974
… represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and 97 are affected. Effective … $26.36 $36,000 - $37,999 $27.69 $38,000 - $39,999 $29.04 $40,000 - $44,999 $30.02 $45,000 - $49,999 $30.76 $50,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 are affected. Effective Dates Effective for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increase