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East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have … Determine if District officials established eligibility for and maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolOpinion 90-30
… Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND … LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Catharine Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… report - pdf ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of … purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … Determine whether Greenwood Lake Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsComptroller DiNapoli Releases Municipal Audits
… of Jasper , Town of Mamakating , City of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming … make a gift of real property to a private entity. Town of Owego – Financial Management (Tioga County) Town officials … Town of Jasper Town of Mamakating City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Non-Revenue Service Vehicles and On-Rail Equipment
… 2021. Additionally, 18 pieces of equipment had 768 service tickets; however, for six of the pieces, none of the service tickets were for PM. Further, only 178 of the 768 tickets documented maintenance as specified in the manual or …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Opinion 89-54
… part of the general levy for town purposes (see 1986 Opns St Comp No. 86-45, p 74). Your inquiry does not indicate … board has determined how the costs of the proposed water main extensions are to be apportioned. General Municipal Law … Local Finance Law, §§11.00, 35.00; see also 1989 Opns St Comp No. 89-25, p 56; 1988 Opns St Comp No 88-62, p 123; …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 92-39
… the water or sewer district. At such election each tenant by the entirety, tenant in common and joint tenant owning taxable real property within the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOpinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1White Lake Fire District – Budgeting Practices (2013M-156)
… January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Opinion 99-5
… contract with the trustees of a free association library registered by the regents, or with any municipal or district … library system , or with the trustees of a public library registered by the regents to furnish library services to the … in the cost of maintaining public libraries which are registered and approved by the Department. Cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Examples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … $ 11,397 ----- ----- ----- 487,098 Public school system 31,186,498 705,765 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesSelected Safety and Security Equipment at Train Stations
… 2017. SIR’s CCTV cameras are split into two systems: the old system is operated and maintained by the EEMD. These camera systems are located inside the station houses (shelter on station platform) and in the … stations. A SIR official told us that maintenance of the "old" CCTV equipment is not required; however, to ensure it is …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not submit claims for all Medicaid-eligible services provided to students and did … services totaling $46,338. Had the district claimed all eligible services, it would have realized revenues … Although state law requires a village board to audit all claims against a village before payment is made, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1