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DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two … do more to prevent contraband from entering the facilities and improve access to health, mental health and educational services, according to an audit released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfSea Breeze Fire District – Board Oversight (2018M-269)
… basic accounting records including adequate bank and debt obligation records. Comply with legal mandates to … perform an annual audit, file financial reports or audit and approve claims. Prohibit or address unsupported or … could not effectively monitor the District’s operations and financial condition. Key Recommendations Adopt or revise …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Unapproved ECA clubs were operating in the District and District officials did not establish an adequate … ensure that collections are properly collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityOpinion 2001-13
… Imposition of (authority of a town to install a tollbooth and charge a fee to certain users of town highways) LOCAL … for use of town highways) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to install a tollbooth and charge a fee to certain users of public highways) STREETS …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13DiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… disabilities are missing out on employment opportunities and other benefits because the state Office of Mental Health … with disabilities suffer much higher rates of unemployment and poverty than the general public, and the Office of Mental Health hasn’t done enough to fix …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workOpinion 92-28
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a … issued for library taxes) LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment … notes is a charge for which the school district, and not the library, is liable. However, it is permissible …
https://www.osc.ny.gov/legal-opinions/opinion-92-28City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… the City's internal controls over the Treasurer's Office and accountability over the water operations for the period … The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common … fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer have not ensured …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The Child … of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementNewark School District Public Library – Board Oversight (2014M-54)
… comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key Findings Although the … compliance with laws related to procurement, bidding, and avoidance and disclosure of conflicts of interest. The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Company currently has two existing fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and operating expenditures totaled approximately $20,100. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 million. Key Findings District … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations for the 2011-12 fiscal year were approximately $8.3 million. Key Findings We …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Davenport – Financial Operations (2013M-62)
… established adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, … the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We identified discrepancies … that the Supervisor provides complete, accurate, and up-to-date financial records to the Board. Annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Franklin Square Water District – Life Insurance Policies (2013M-127)
… life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, … is located in the Town of Hempstead in Nassau County and serves the communities of Franklin Square and Elmont. The … The District’s total revenue for the 2012 fiscal year was over $2.5 million, generated primarily from water …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… Thomas P. DiNapoli. The Fund had ended the state’s Fiscal Year 2014 on March 31 with a value of $176.8 billion. The net … first quarter based on solid performance in domestic and global equities markets," DiNapoli said. “Our goal is … to grow the Fund’s long-term value in order to protect and preserve the retirement security of New York’s public …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionHempstead Union Free School District – Management of District Resources (2014M-253)
… through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m