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Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. Key Findings The Board and … reserve funds identified in this report in a manner that benefits District residents. These purposes include using the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $46.9 … unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Wales – Financial Management (2017M-32)
… 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Steuben County – County Bridge Maintenance (S9-13-1)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … their bridges to ensure the safety of those who travel on them …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Contract Advisory No. 12
… created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether … Electronic Contracting with Grants Gateway Transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition (2019M-120) Although … students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden … a result, officials did not maximize interest earnings for the district. Auditors determined officials did not develop … rates. Officials earned interest totaling $246,431 during the audit period, however, they could have earned an …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … (Tioga County) From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating … any policies or procedures to govern the level of fund balance to maintain for each fund. Town of Cornwall – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… also spent department funds on plane tickets, spas, and nail salons. The theft was discovered when a fire department …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… said. "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this case and bringing this … particular attention and care," said District Attorney Cyrus Vance. "Instead of providing these young children with …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc Jefferson-St. Lawrence … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs submitted by The Arc JeffersonSt Lawrence on its …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualHealth Information Management Department – Selected Procurement and Human Resources Practices
… County, New York, is Long Island’s premier academic and regional medical center and, with 603 beds, the region’s only tertiary-care …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesMission Statement and Performance Measures
… its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through June … its performance measures and properly reporting on the results …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… children ages three through five years. During the 2012-13 school year, Gingerbread served about 145 students. The New … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOversight of Runaway and Homeless Youth
… Counties that operate certified RHY programs can opt in to receive RHY funding from OCFS. Every county – …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthSUNY Bulletin No. SU-385
… Purpose: The purpose of this bulletin is to inform agencies of the December 2025 increase to the SUNY Preceptor Incentive … are affected. Background: Pursuant to the Memorandums of Understanding between the LISVH at Stony Brook, the Public … The purpose of this bulletin is to inform agencies of the December 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentGreenburgh Central School District – Procurement (2024M-147)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Village of Washingtonville – Budget Review (B24-6-1)
… limited by the lack of complete, accurate, and current accounting records maintained by the Village. Specifically, … meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1