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Hammond Central School District – Payroll (2016M-398)
… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Middleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
Bath Central School District Reserves 2016M401
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Greenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Western New York Maritime Charter School – Financial Operations (2015M-124)
… Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … schools with approximately 924 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Avon Central School District – Information Technology (2016M-123)
… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
Eldred Central School District Financial Condition and Cafeteria Operations 2014M204
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52DiNapoli: Small Business Owners Are Backbone of New York's Economy
… new report by State Comptroller Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in sales … includes a link to a portal that invites New Yorkers to submit recommendations for supporting small businesses by …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySelected Aspects of Supporting Small Businesses
… also examined whether SBS implemented the recommendations in the Small Business First Report. The audit covered the … and non-profit organizations across all five boroughs in retaining employees. Businesses with up to four employees that had a decline in revenue of at least 25% were eligible to receive a grant …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and … To determine if the Department of Health Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansThe Transportation and Warehousing Sector in New York City
… employment (4.7 percent). Despite the COVID-19 pandemic, air transportation is the largest subsector, employing 26,550 … the City, transit and ground passenger transportation and air transportation, made up of the majority of sector … bridges, the George Washington Bridge sees the most truck traffic on a yearly basis. According to the American …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityOpinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli: Report Warns of Growing State Debt
… the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … state's current five-year capital plan period. DiNapoli's report notes: New York's current debt total is second only to … plan to guide the five-year Capital Plan. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-38
… and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the … of the department. The board of fire commissioners, at its next meeting, must consider the nominations and either … the position of chief, but does not specify a definite date for either commencement or expiration of the chief's …
https://www.osc.ny.gov/legal-opinions/opinion-92-38