Search
Inventory Controls
… of resources and prevent waste of equipment and taxpayer money. Formally evaluate the current practice of destroying …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… 2020, the city adopted its FY 2021 budget running from July 1, 2020, to June 30, 2021. Budgetary balance in FY 2021 was … is expected to decline by only 0.6 percent in 2020 as a result, the employment recovery tells a more troubled story. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programWatertown City School District – Procurement (2021M-176)
… for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition … Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit … provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Village of Washingtonville – Budget Review (B25-6-1)
… difference in real property taxes, we chose to rely on the proposed budget that was posted to the Village's … and financial records precludes us from concluding on the Village’s tax cap compliance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Lansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total … target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Accounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfAccounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the statutory limit. At the end of 2013, unassigned fund balance totaled 104 percent of the next year’s budgeted … the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178State Comptroller DiNapoli Releases Municipal Audits
… have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined … addition, the treasurer misappropriated more than $20,000 of company funds. The company secretary also inappropriately … used a company credit card for personal purchases of at least $1,100 without detection by officials. As a …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … manner. The Board and former Supervisor donated 6.2 acres of Town land to the County without conducting a cost-benefit … for tracking and billing CBI for the reimbursement of CBI expenditures. Develop a written rental agreement for …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74School District Website Transparency (2021-MS-1)
… financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Controls Over Equipment
… Purpose To determine whether the New York City Health and Hospitals … The network provides comprehensive health care services to more than 1 million New Yorkers annually. H+H’s capital …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Opinion 91-21
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's … fees and commissions received in his or her capacity as administrator of estates. The chief fiscal officer, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Clarkstown Central School District – Time and Attendance Records (2017M-150)
… of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150