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Newark Central School District – Employee Benefits (2024M-40)
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. … Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mFulton County Industrial Development Agency – PILOT Program (2014M-291)
… projects. Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementSchalmont Central School District – Financial Condition Management (2018M-15)
Schalmont Central School District Financial Condition Management 2018M15
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Frankfort in Herkimer County. SANY, which is governed by a seven-member Board, has approximately 1,600 students. … buildings acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsNorth Warren Central School District – Financial Condition Management (2017M-197)
… period July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and … North Warren Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured … Company provides fire protection services for the Town of Mamakating and is located in Sullivan County. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Phoenix Central School District – Financial Condition (2017M-96)
… Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga County. The District has approximately 1,810 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… school districts and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Fabius-Pompey Central School District – Budget Review (B3-13-5)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget currently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Campbell-Savona Central School District - Budget Review (B2-15-10)
… Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed … the significant revenue and expenditure projections in the Towns tentative budget for the 2021 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Westfield, Town of – Financial Management (2013M-389)
… highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. Background The Town of … The Town’s 2014 budgeted appropriations total nearly $1.9 million. Key Findings The Board adopted budgets that … the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Deerpark – Budget Review (B6-14-17)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Laurens - Budget Review (B4-14-21)
… System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21State Comptroller DiNapoli Statement on 2025 State of the City Address
… Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better … State Comptroller Thomas P DiNapoli released the following statement on New York City Mayor Eric Adams 2025 State of the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address