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Watervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari … Board has not adopted a policy for the use of and access to personal, private and sensitive information. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, … on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive approximately $18 million in payments over the next five years compared to the $63 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … We found that the School used restrictive practices in some of their purchases, which undermined the intent of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for … District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit … limit. Key Recommendations Amend the credit card policy to require users to acknowledge receiving the policy. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… personal purchases including, but not limited to, household and personal care items, video streaming … Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34State Agencies Bulletin No. 2251
… In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can weather such … performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets … and consumer complaints. County officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… report – pdf] Audit Objective Determine whether the Nassau County (County) Weights and Measures Division (Division) … required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices. The Department’s master list of business did not include all businesses with timing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Broker Search for Internal Equity and Fixed Income
… website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and prior to the approval of …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeWallace Fire District – Board Oversight (2024M-126)
… financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial … funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… Research Foundation for the Institute of Nanoelectronics Discovery and Exploration Center at the University at Albany. … development programs for the Institute of Nanoelectronics Discovery and Exploration Center at the University of Albany. …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016