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Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… [read complete report - pdf] Audit Objective Determine whether District … Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. District officials improperly restricted funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … cash counts and adding or removing cash from the safe. Review and approve invoices representing the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately 40 members. … The purpose of our audit was to evaluate the Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
Town of Schroon Internal Controls Over Transfer Station Operations 2013M24
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli Releases Municipal Audits
… of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … of the Albany County Probation Department Town of Java and the Virgil Fire District …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… are protected. The board acted outside its authority when it provided the highway superintendent with bonuses …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-102
… 62) is authorized. Effective Date(s) Payment will be made in a separate check dated December 12, 2007 Payment Amount and Eligibility Criteria Employees in Bargaining Unit 62 who are on Active or Paid Leave status … November 1, 2007 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… 62) is authorized. Effective Date(s) Payment will be made in a separate check dated December 13, 2006 Payment Amount and Eligibility Criteria Employees in Bargaining Unit 62 who are on Active or Paid Leave status … November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentState Agencies Bulletin No. 1426
… agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksComptroller DiNapoli Releases Municipal Audits
… approved in a timely manner. In addition, board meeting minutes were not transparent, as motions were not always …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-129
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees Graduate student employees in … The 2006 agreement between the State of New York and the Graduate Student Employees Union (GSEU) provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduateCUNY Bulletin No. CU-650
… for processing the CUNY Rate Increase for Carpenters and Supervisor Carpenters Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A Memorandum of Understanding has been entered into and was filed on February 7, 2018 between the Comptroller of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Albany, New York. CFDS provides preschool special … ended December 31, 2013, CFDS reported about $4.8 million in reimbursable costs on its CFR for five preschool special … the year ended December 31, 2013, we identified $81,581 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105