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Sweet Home Central School District – Financial Management (2016M-207)
… six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. Budgeted … Because District officials did not properly analyze cash flow, they unnecessarily issued $6 million of short-term … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … operates four school with approximately 1,520 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and … million and overestimated appropriations by a total of $26.6 million over that period, District officials used only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s … through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of approximately 3,100, is governed by a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and … office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's … the town clerk is required by law to record the names of all persons present at a town board meeting …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet … The purpose of this bulletin is to notify agencies of the 2024 yearend processing schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksComptroller DiNapoli Releases Municipal Audits
… – Information Technology (2013M-291) Auditors found a number of weaknesses in the college’s internal controls over … and/or approve, monitor or control the firehouse hall rental process. As a result, one commissioner was able to … but not deposit any of the approximately $44,000 in rental moneys generated by these events. In addition, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Enforcement of Commission Orders and Other Agreements
… its responsibilities, the Commission reviews and approves utility companies’ applications for potential mergers and … the approved acquisition/merger, or even revoke a utility’s license. The Commission also has the statutory … include advising the Commission on rate determinations, utility financing, consumer protection, and safety and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Comptroller DiNapoli Releases School Audits
… use policies, but they have not been revised for changes in technology since December 2006. The board has also not adopted policies and procedures for personal, private and sensitive information data … was not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… employees were not provided with IT security awareness training to ensure they understand the policies and how they … could help protect IT assets and computerized data. The IT consultant or town officials also did not maintain an …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid … bid specifications or, in some circumstances, the terms of the contract. Because of this, officials overpaid three …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1976
… 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY employees electing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda