Search
Edmeston Central School District – School Lunch Operations (2015M-174)
… 23, 2015. Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 million (88 … fund balance that will not be used to fund District operations. Review reserves to determine if the amounts … the extent that they are not, reserves should be properly reduced. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Madison Central School District – Procurement of Professional Services (2015M-322)
… Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and … one school with approximately 490 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mEden Central School District – Payroll (2017M-11)
… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Town of Lewis – Highway Purchases (2014M-103)
… documentation, and the Board authorized a claim for prepayment of materials to be received in the following year. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Rockland County – Budget Review (B6-13-6)
… them, if necessary. Discontinue to practice of relying on non-recurring revenue for operating expenditures. Closely …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not … to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or Other prior … service on the last day of the month following the month in which you turn 65. If you are over age 65 when your … service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The maximum benefit …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dSelected Personal Service Contracts
… with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. … guidelines governing the need, award, and monitoring of procurement contracts as required by the Public … found that ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne Driben …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsTown of East Fishkill –Financial Condition (2014M-139)
… 1, 2012 through December 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through … Roosevelt Public Library Board Oversight of Library Operations 2014M297 …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental … state procurement laws for more than 1,400 purchases worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds of household … The states Office for People with Developmental Disabilities …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … a not-for-profit development organization, to perform all TCIDA’s administrative and financial services based on a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardState Comptroller DiNapoli Releases Municipal Audits
… Public Library – Claims Auditing (Nassau County) The board does not audit individual claims to ensure they represent … deliberate examination of each individual claim, the board does not have enough information to determine whether or not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 2006-3
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … with a cable television company, which is only operative in the unincorporated area of the town, are to be credited to … with a cable television company, which is only operative in the unincorporated area of the town, are to be credited to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3