Search
Town of Amherst – Information Technology (2025M-120)
… up-to-date IT hardware inventory list. Specifically, 30 virtual servers out of 272 devices reviewed were not included …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… supported. Neither DHCR nor NYCHA officials could provide details of the change order charges. Further, the change … $977,500) for work not within the scope of the original contract, which should have been competitively procured. DHCR did not have formal time frames for awarding a contract once funding was approved. For most of the projects …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingControls Over Capital Improvements at City-Owned Homeless Shelters
… unit of the New York City Department of Social Services, is the primary agency responsible for providing transitional … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. Governed by a "right to shelter" mandate, the City provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Comptroller DiNapoli Releases School Audits
… District and the Williamsville Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Square … that the appointed claims auditor reported to the board on a monthly basis. Auditors reviewed a sample of 50 claims …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… board’s annual audit of the justices’ books and records is inadequate because it primarily relies on the clerk to … prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known liabilities …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation … peace was realized at long last. Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and … Martin McGuinness was a hero of the peace process and the cause for reconciliation …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessOpinion 99-5
… A school district may enter into a contract pursuant to section 256(1) of the Education Law with a cooperative … library system. You ask whether the provisions of section 256 of the Education Law authorize the school … Comp, 1966, p 302). Section 256(1) was amended by chapter 136 of the Laws of 1967 to include cooperative library …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 97-21
… 263 of the Education Law relieves libraries from requiring pub library treasurers to annually report fin transactions …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Village of Franklin – Fund Balance Management (2018M-13)
… November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… work schedules and pay rates and Fire Department work hours and time and attendance records for the period January … do not ensure that firefighters work their required annual hours. Key Recommendations Consider undertaking discussions … bargaining agreement and work their scheduled annual hours. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Whitesville Central School District – Financial Management (2016M-313)
… 2016. Background The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The … used to fund operations. The District has not established a reserve fund policy stating how much would be set aside in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in … raising more real property taxes than necessary. Develop a written policy that indicates the amount of funds to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of … that was not actually used to finance operations. As a result the District’s fund balance has become excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Manhasset Union Free School District – Separation Payments (2016M-150)
… 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The … and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Corning City School District – Procurement (2016M-222)
… the District's procurement practices for the period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Avon Central School District – Information Technology (2016M-123)
… 26, 2016. Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston … backups; and breach notification. The Board did not adopt a disaster recovery plan. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The … $159 million. Key Findings The Board did not adopt a policy establishing the level of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168