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Village of Cambridge – Payroll (2015M-74)
… The Board did not establish, document and approve pay rates for all employees, and some employees did not receive … of duties within the payroll process. Ensure that all pay rates and the compensation paid to employees are properly …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… ensured that receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Enfield – Purchasing (2016M-377)
… through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … October 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, … Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Mill Neck – Financial Management (2014M-358)
… 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Westfield – Water and Sewer Operations (2014M-209)
… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has … Board of Trustees which comprises four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year … the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… its operations, in part, with fees charged for processing applications and for administering financial assistance. …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of Cazenovia and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Comptroller DiNapoli Releases School Audit
… the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 2007-1
… Not Requiring Bidding (paratransit services) -- Policies and Procedures (request for proposals process for paratransit … to provide paratransit services in connection with a program in compliance with the American with Disabilities … with the American with Disabilities Act of 1990 (“ADA”) (42 USCS §12101 et seq .). This program operates seven …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of … SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of … Concerning the expansion of a sewage treatment plant currently owned and operated by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District … at unauthorized financial institutions. Village of Cape Vincent – Payroll and Claims Auditing (Jefferson County) … Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending … reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … to public libraries, that monies received from taxes and other public sources for library purposes shall be kept …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… 2019. Much of the growth was driven by an increase in jobs that serve the elderly and people with disabilities. Business services (which includes accountants, lawyers, programmers and clerks) added 18,200 jobs in 2019, … sector, made up of components of the business services, information and manufacturing sectors, grew by 78 percent …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
… are assessments of students’ proficiency levels in English (reading and writing) and Math. Being college ready … experienced a significant drop in proficiency in both English and Math between elementary school and middle school. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … York State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care … for reducing unnecessary health care costs. A Health Home is not a physical place; it’s a care management model …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homes