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McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board … which is governed by a seven-member Board of Education, has approximately 575 students. Budgeted appropriations for … Review all reserves to determine whether balances are necessary and reasonable, and use excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts … functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under these circumstances the political subdivision without competitive bidding may … enter into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow … of Mental Health (OMH): Oversight of Telemental Health Services (TMH) (2020-S-16) As of December 23, 2020, there … Housing Program was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) … with disabilities who are between three and five years of age. CSC is reimbursed for preschool special education … to CSC’s tuition reimbursement rates. Remind CSC officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualTown of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Middleport – Water and Sewer Rents (2013M-313)
… 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately … Village of Middleport Water and Sewer Rents 2013M313 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Town of Stafford – Capital Projects (Genesee County) The board did not properly authorize and monitor capital project activity. Because the board relied on an engineering firm and a financial …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Counties across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released … Counties across New York arent getting the timely data they need to help them prevent suicides according to an audit …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateOverview – Special 20- and 25-Year Plans
… on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewTown of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425XVI.3.A Financial Statements – XVI. Financial Reporting
… have different objectives and use the financial statements for different purposes. Some examples of these users include … creditors, government employees, and participants in the annual operating budget/legal appropriation process. … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases School Audits
… District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District , Katonah-Lewisboro … lunch fund owed the general fund $168,000. Hawthorne Cedar Knolls Union Free School District – Internal Controls …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Office of Alcoholism and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of a board of fire commissioners of a fire district may not be provided health insurance through the State health insurance plan at the expense of the district. You ask whether a member of the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ID, Accounting Date, and Amount. The ‘Journal Directly’ box must be checked or else SFS will create a Payment … or protected (PPI) information such as: social security numbers, bank account numbers or check copies. If an attachment with PPI is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… to facilitate the school’s procurement of IT assets and services and to maintain inventory records, school officials … County) The board did not properly manage its highway garage capital project. Although three project construction … policy addresses the procurement of goods and services not required to be bid. However, the policy does not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-625.5
… with an updated list of unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payroll