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Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentInventory Controls
… was, in the past, sometimes donated or sold at State auctions; however, due to the additional processes necessary …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial report, … City Transit (Transit) operates the subway system in four of the five New York City boroughs, excluding Staten Island, … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followOpinion 91-21
… and render such commission payable to the estate" ( in re Hammersdorf's Will , 125 NYS2d 276, at 277, n.o.r.; see also, in re Fewer's Estate , 177 Misc 788, 31 NYS2d 810; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) … deposit in its two checking accounts, which had an average monthly available balance of $4.8 million. Had officials … bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Company of New York appropriately reimbursed acupuncture and acupuncture-related services. The audit covered the period from January 1, 2015 … health insurance coverage to over 1.2 million active and retired State, participating local government, and school … Company of New York appropriately reimbursed acupuncture and acupuncturerelated services …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … The audit was to review District financial and payroll records for the period July 1 2015 through March …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOversight and Monitoring of the Universal Pre-Kindergarten Program
… used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and … windows that did not have window guards, potential fire hazards (cigarette butts discarded on a wood chip-covered play area …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 … August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected five-member … through Grade 6 and contracts with a neighboring school district to educate 428 students who attend Grades 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Central School District (District) students enrolled in out-of-district programs were accurately calculated and … Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Opinion 95-13
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) … proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a … to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Sheridan – Shared Services Costs (2023M-74)
… In addition, the Board did not convey land to Chautauqua County (County) in a transparent and equitable manner. The Board and … district or documented plans to establish a water district near these improvements; therefore, there currently is no …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74About Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … Governmental Accounting Standards Board GASB Statement No 67 establishes accounting and reporting standards for …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67State Comptroller DiNapoli Releases Municipal Audits
… Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The company’s … and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real … with some filed typically over 200 days late. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsSelected M/WBE Purchases by Various Facilities
… decisions. These enterprises must also be authorized to do business in New York State and registered under the … by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions … advance the overall program goals of promoting access and opportunities for minority- and women-owned …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … city’s proposed budget also includes the Yonkers Public School District’s budget. The review found the district’s proposed …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsJune 2002: GASB Statement 34
… Discussion and Analysis-for State and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34