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Steuben County – County Bridge Maintenance (S9-13-1)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether counties … The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s … through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … expenditures and used very little of the revenue from the District’s wind power agreement to reduce real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66East Hampton Housing Authority – Board Oversight (2017M-33)
… is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of … The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for qualified … 93 housing units located on three properties in the Town and purchased a fourth property in 2016 where another 40 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … maintain up-to-date inventory records. … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Chesterfield – Town Clerk (2024M-110)
… of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… information technology (IT) equipment. Key Findings While District officials generally tracked IT equipment in an …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… report - pdf] [read complete 2021 report - pdf] Purpose of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOperational Advisory No. 6
… has completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations … that have not been re-appropriated will lapse in accordance with State Finance Law Section 40 and will be closed in SFS. It is recommended that all Agencies read Chapter XVII …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersQualified Personal Service Contracts (QPSC) Listing
… Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. … Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Danby – Audit Follow-Up (2022M-8-F)
… 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fDiNapoli: Binghamton City School Finances Progressing
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve … officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases School District Audits
… $25,342, were not itemized to show the nature or purpose of the purchase. The board approved 27 meal purchases, … County) The board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of Atlantic Beach – Payroll (Nassau County) Although department supervisors review and sign timecards, there are … and checks deposited. Auditors identified a total cash shortage of $164 as a result of seven unrecorded checks …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-121
… Purpose To inform the agency of OSC’s automatic processing. Affected … April 2010 Salary Increase 4% salary increase rounded to the nearest dollar for all employees in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-121-2010-salary-increase-state-police-employees-represented-new-york-stateCity of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Driver Responsibility Assessment Program
… laws enacted to promote safety and protect consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle … database and its contents. Although ITS has a procedure in place requiring that any manual changes be noted by the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programAudit of the Tuition Assistance Program at Stony Brook University
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … tuition for New York State residents is approximately $6,200. TAP is an entitlement program designed to provide … Key Findings We determined that Stony Brook was overpaid $4,170,880 because school officials incorrectly certified …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityCapital Planning
To determine whether the Niagara Frontier Transportation Authority NFTA has complied with the capital planning requirements of the Public Authorities Law and
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planning