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Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… $22,602 to which they were not entitled. The Town did not hold public hearings as required before entering into and … supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to entering into and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Elwood Union Free School District – Electronic Transfers (2014M-133)
… Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget 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/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Village of Ilion – Information Technology (2015M-34)
… and the Water Department’s system for the period January 1 through October 31, 2014. Background The Village of Ilion … for the 2014-15 fiscal year total approximately $13.6 million. Key Findings The Village experienced two …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The … district checks and maintaining the accounting records, with no oversight. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 3% in November
… sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to … for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to the 1.9% year-to-date … when budgeting for future sales tax revenue.” In November: New York City’s collections totaled $848 million, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOpinion 2006-4
… for this purpose in General Municipal Law §10(1)(h) to mean: [A]n irrevocable letter of credit issued in favor of … of General Municipal Law §10, a “bank” is defined to mean a national banking association (see 12 USC §21 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three … regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The board did not …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… or within the required time periods and did not notify staff, parents and/or guardians of the results in writing, as … could not provide documentation that they notified staff, parents and/or guardians in writing of the testing … because district officials did not have a sampling plan. Although district officials learned on Dec. 22, 2020 …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… Hearing Administration staff will send each applicant an email invitation. On the day of the scheduled hearing, you … to submit your proposed exhibits using NYSLRS’ secure email. The hearing process is explained below. Requesting a … hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can …
https://www.osc.ny.gov/retirement/members/administrative-hearingsWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… clear guidelines for actions to take upon the agency’s failure to perform as agreed. Key Recommendations Review … required performance measures and implications for failure to provide services as agreed. County officials …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… with the account code, to provide a lower level of detail for reporting and analysis. The following major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Maine-Endwell Central School District - Leave Records (2019M-40)
… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… Canton Central School District Claims Audit Process 2018M186 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Rushford - Procurement (2020M-43)
… totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes … of competition, such as written proposals or quotes, for the procurement of professional services. Key … documentation requirements, including the rationale for cases when the selected vendor is not the lowest priced. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. … Schenectady County Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedPlattekill Library – Budgeting Practices (2017M-95)
… projections were reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95