Search
COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Capital Projects (2016M-431)
… contributed to the need to advance funds from the general fund and use reserve funds to finance them. Key … prior to the commencement of work. Approve all advances to fund project expenditures prior to payment. … Town of Thurman …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… adhered to by staff for cash receipts and disbursements, payroll, purchasing, and claims processing. Furthermore, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which operates seven schools … to support the total number of daily route miles used in calculating the District’s annual fuel use. … Lockport …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEast Moriches Union Free School District -- Budget Review (B17-7-4)
… review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Port Byron Central School District – Financial Condition (2014M-71)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … October 22, 2013. Background The Port Byron Central School District is located in the Village of Port Byron and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Lewiston-Porter Central School District – Financial Condition (2014M-202)
… School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates four schools with approximately 2,100 students. … for revenues from fiscal years ending 2011 through 2013 and for expenditures over the last four fiscal years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 … functions so that no one person has control over assets for their life cycle. Implement a policy that requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWallkill Central School District – Financial Management (2015M-294)
… fiscal year totaled approximately $69 million. Key Finding From 2010-11 through 2014-15, the Board adopted budgets with … are justified, necessary and reasonable. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
Gowanda Central School District Financial Management 2016M368
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public … devices was adequately protected from unauthorized access and use. Key Findings County officials did not adequately … established a County-wide data classification schematic and have not inventoried PPSI in their possession. County …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… we embark on a new year and legislative session, the State of the State message delivered by Gov. Kathy Hochul set forth … agenda. State government is here to work for the people of this state and make life better and more equitable for all … Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressTown of Brant – Justice Court (2014M-180)
… and analyze all open case files. Provide for an annual audits of the Justices’ records. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Albion – Financial Management (2021M-29)
… the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 … a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29