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Eden Central School District – Capital Project Management (2024M-83)
… report – pdf] Audit Objective Determine whether the Eden Central School District (District) Board of Education (Board) and … Determine whether the Eden Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Evans – Employee Benefits (2024M-53)
… Town’s employee benefits practices. Town officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax … the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, … Determine whether the Village of Earlville Village ClerkTreasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts … Determine whether FranklinEssexHamilton Board of Cooperative Educational Services BOCES officials properly …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Agencies Bulletin No. 2249
… currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationTrash Can Free Stations Pilot Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial report, … limitations in Transit’s methods to evaluate the progress of the Pilot Program. Consequently, it was unclear whether … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in … To help manage the account you can grant access and delegate authority to other staff in …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). … To determine the extent of implementation of 4 recommendations included in our intl …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… down the holdings of other shareholders, and gives a captive board unwarranted discretion. Musk’s significant …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersEvergreen Charter School – Credit Card Purchases (2024M-143)
… or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … were not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling … will help the Board and School officials improve oversight of credit card purchases. School officials disagreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through … September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is … a Board of Trustees that currently has seven members. The School’s expenses for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Tioga County. The District, which operates three schools with approximately 1,400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level … Performance of Industrial Development Agencies in New York …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateWallace Fire District – Board Oversight (2024M-126)
… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Lancaster Central School District – Financial Condition (2016M-101)
… through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lynbrook Union Free School District – Special Programs (2016M-45)
… Nassau County. The District, which operates seven schools with approximately 2,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … of District-owned software programs and their applicable licenses. As of July 2016, the District did not have a … software that the District owns and the total number of licenses for each specific type of software. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120