Search
Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. These expenses were funded with revenues of approximately $3.4 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… the Board with complete and accurate monthly financial reports or file accurate or timely annual financial reports with OSC. The Board did not have adequate procedures … the Board with complete and accurate monthly financial reports, including budget status reports and reconciled cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Wayne Central School District – Financial Management (2012M-229)
… million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
… Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s … water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the … For example, although the Town had a GLWD water fund and budgeted approximately $20,000 for debt service in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… DiNapoli’s economic snapshot of Jamaica contains vital information that will help policymakers guide Jamaica’s … Center for Arts and Learning (JCAL) has served as a vital resource that adds to the economic and cultural …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1073
… to refer to the part of the address that gives directional information for delivery (i.e. N, S, E, W, NE, NW, SE, SW). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 2005-6
… not undertaken for profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St … be an incidental benefit accruing to the private entity (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; … schools to loan textbooks to all children in grades seven through twelve, including parochial school students, was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) … processes, and greater collaboration to improve customer service, achieve greater efficiency, and realize cost … Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-268
… 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsMaintenance and Inspection of Event Recorder Units
… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread … As of February 3, 2018, Transit had 6,435 subway cars and, on an average weekday, carried about 7.7 million passengers. … (i.e., Models R142, R142A, R143, R160, and R188) and train locomotives (Model R156), which included ERUs, or …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsInvestors Renew Call on Exxon to Address Climate Risk
… Several of Exxon's peers including BP, ConocoPhillips, Royal Dutch Shell and Total have endorsed 2 degree scenario …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskState Comptroller DiNapoli Releases Municipal Audits
… the taxable assessed values for the town, county and school districts by a combined total of more than $86 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Medgar Evers College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The Office of the UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing … which is owned by CUNY. To pay for these purchases, tax levy funds were transferred into the account used to pay …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… WCHCC paid 18 executives (with base salaries totaling about $21.6 million) almost $4.6 million in supplemental … payments. The supplemental payments ranged from about $20,000 to almost $1.7 million per recipient for the … previous year. The largest supplemental payments (totaling about $2.7 million) were made to the CEO and the Chief …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Comptroller DiNapoli Releases Audits
… years ended June 30, 2014, auditors identified $612,781 in reported costs that did not comply with state guidelines … Oversight (Follow-Up) (2017-F-20) An initial report issued in March 2016 found Department of Public Service (DPS) staff … DPS staff rely on this data during field audits. In addition, DPS had not set up a process to identify …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-audits