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Town of Windsor – Capital Project (2025M-52)
… complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … are kept within the approved budget. The Town includes the Village of Windsor (Village) which requires the Town to separately …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 2000-17
… and types of pipe, excavation, paving and remediation. Bid specifications would contain estimates of the types and … "proposal or offer to do the work", with the appropriate bid security, and must specify a time and place when … on an arbitrary division of costs of four improvements bid as a group. The Court noted that the city charter …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 88-21
… aside of park lands within a subdivision may be used by a village to construct an indoor recreational facility. … inquired concerning the use of park trust funds received by a village from subdividers pursuant to Village Law, … Village Law relates to the approval of subdivision plats by a village planning board and authorizes a village to …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and … policies and procedures to ensure receipts from all events were deposited, and the treasurer did not ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … $916,278 in aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Stony Point – Budget Review (B6-13-15)
… expenditures, such as the purchase of equipment or construction of capital assets. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Comptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … did not appropriate any fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsOtego-Unadilla Central School District - School District Website (S9-19-26)
… card. Budget-to-actual results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a specific individual responsible for … transparency by posting budget-to-actual results in a location easy to access. Post CAP to the website in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax … the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyState Agencies Bulletin No. 1526
… To remind agency personnel to take steps to safeguard employee information. Affected Employees All New York State … System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security number as the main employee identifier. The NYS employee number should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemWestchester County - Financial Condition (2018M-151)
… last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… Eric T. Schneiderman today announced the sentencing of Ronald Foust and Jeffrey Clark, former employees of the city of Rensselaer Department of Public Works, for teaming with … Comptroller DiNapoli announced the sentencing of Ronald Foust and Jeffrey Clark former employees of the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapManagement of Unexpected Delays and Events During Winter 2017-18
… York City terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens. The LIRR … 311,054 passengers on its ten branches and the City Terminal Zone. The LIRR’s Mission Statement states, in part, … inconvenienced by trains that were late, canceled at the terminal before departing, or terminated en route before …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Richfield Springs Central School District – Financial Condition (2014M-83)
… has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the … finance operations and seek alternative financing sources where available. Review all reserve balances to determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… of Education, operates three schools with approximately 960 students. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233City of Norwich - Emergency Medical Services Billing (2019M-112)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112