Search

DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth

… York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New … to prevent contraband from entering the facilities and improve access to health, mental health and educational … New York City Administration for Children Services has to improve its operations and oversight at Horizon and …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youth

Village of Schoharie - Board Oversight (2018M-184)

… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Plattekill Library – Budgeting Practices (2017M-95)

… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)

… January 1, 2013 through December 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats … Ithaca Area Wastewater Treatment Facility Energy Cost Savings …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234

Town of Thompson - Board Oversight (2018M-69)

Town of Thompson Board Oversight 2018M69

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

Village of Granville - Financial Condition of the Sewer Fund (2018M-49)

… the sewer fund deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of …

https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49

Hudson Valley Community College – Tuition and Fees (2016M-348)

… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is …

https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348

Sullivan County – Time and Attendance (2017M-55)

… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …

https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in … and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m

Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

… 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of … Village of New Paltz Internal Controls Over Building Department …

https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201

Village of Walden – Financial Condition (2017M-255)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …

https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255

State Police Bulletin No. SP-151

… for members of the New York State Police Investigators Ass …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fund

Miller Place Union Free School District – Check Signing (2017M-76)

… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76

Lansing Central School District – Financial Management (2015M-256)

… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 million. Key Findings Total … expenditures by an average of more than 4 percent per year. Key Recommendations Ensure that the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256

Arkport Central School District – Payroll (2016M-338)

… through August 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall … in Steuben County. The District, which operates one school with approximately 480 students, is governed by an … Arkport Central School District Payroll 2016M338 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Cornwall Central School District – Financial Condition (2015M-148)

… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

South Country Central School District – Procurement (2013M-91)

… District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded primarily with real … taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key Finding The District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Liberty Central School District – Financial Operations (2016M-25)

… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25