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Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1City of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206DiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was planned. Local governments must closely monitor … inflation or 2 percent with certain exceptions, including a provision that allows municipalities to override it. The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… Change to address racial injustice and inequality—whether in law enforcement, education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke … and understanding for one another. Yes, emotions are raw right now. But it is critical that we treat each other …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… of offering a false instrument for filing, tampering with a public record and official misconduct after a … and then falsified reports to the town to cover up the loss of water. Peets is scheduled back in court on October … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksState Comptroller DiNapoli Releases School District Audits
… maintain accurate, complete and up-to-date hardware and software inventory. Officials did not ensure that computers were free from malicious software. In fact, two malicious software applications were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsTown of Mamakating – Records and Reports (2015M-164)
The purpose of our audit was to evaluate the Towns recorded and reported financial transactions for the period January 1 2014 through January 23 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … and complete leave requests, documenting the type of leave being used, to be approved by the Director. … Baldwinsville …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… $35,000 which she stole from property tax payments and dog license fees deposited with the town over four years, State … public duty and personal gain,” DiNapoli said. “Thanks to my office’s work with the New York State Police and Fulton … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access … District personnel could not provide documentation to show justification and authorization for the 48 grade … access. Key Recommendations Require documentation to be retained to show who authorized grade changes and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … fund balance significantly exceeded the statutory limit. In addition, three of the district's reserve funds did … for the balances. For access to state and local government spending, public authority financial data and information on …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 954
… certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring … Premium to eligible employees: MSB (Mentoring Premium Deaf and Blind) must be used to report the annual amount AMB (Adjust Blind and Deaf Mentoring) must be used to report adjustments to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years … that closes before their education is completed. When such schools violate the Education Law (Law) - but remain in operation - students who drop out …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not review system activity reports to identify anomalies regarding quantities dispensed, fueling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation … to the federal government information on sub-award and executive compensation. Effective with all grants with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not … Of the 10 revenue accounts we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a … 10 expenditures accounts we reviewed as of December 31, 2022 and December 31, 2023, three accounts were overstated by …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … were supported and for an appropriate purpose prior to payment. The Board also did not ensure the Highway … complete, accurate and reliable inventory records. As a result, 47 Town assets totaling $6,654 were unaccounted …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementVillage of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … for the custody and accounting of all Village money, as well as quarterly water billings, collections and enforcement …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fNew York City’s Uneven Recovery: Youth Labor Force Struggling
… . 7 New York City Mayor Eric Adams, press release (Summer Youth Employment), February 15, 2022, … . 10 New York City Mayor Eric Adams, press release ($18.6 Million Federal Grant), August 15, 2022, …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling