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Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
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)
… count, immediately identify or tag IT assets as District property upon receipt or immediately enter IT assets into the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the District could achieve greater savings by modifying the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsPleasantville Union Free School District – Claims Auditing (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board … and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had necessary … Determine whether the Pleasantville Union Free School District District Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Sayville Union Free School District - Purchasing (2019M-69)
… the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases and … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… in Warren County. The Town, which is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted appropriations for 2017 total … purchases totaling $9,078. Key Recommendations Determine why the Justice’s cash exceeds known liabilities and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeArchived Data and Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , 2013 , 2014 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Archived Data for School Districts: Schools in Stress: 2013 , 2014 , 2015 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Oil Spill Fund
… Spill Fund plays many roles, its priorities are to: pay for spill clean-up costs when the responsible party (spiller) doesn’t; compensate spill victims for their financial losses when the spiller won’t; and seek … Fund for your financial loss. How to Make a Claim Fill out the damage claim form and get your signature notarized. …
https://www.osc.ny.gov/about/oil-spill-fundPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… significantly worse, in part because the city’s Department of Homeless Services (DHS) has neglected to monitor a … Beginning in Jan. 2019, DiNapoli began releasing a series of audits examining MTA’s outreach efforts to the homeless … Road. These audits have generally found lax MTA oversight of the non-profit entities it has hired, even as they failed …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … periodic physical inventories, which caused fuel usage to be under-recorded. The senior center director did not … it is reviewing and approving all district claims prior to payment. There is a risk that disbursements could be made …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1728
… Purpose To request agency action and explain the use of the New York Retiree … retirement system other than NYSLRS by April 5, 2019. See Agency Actions below: Agency Actions Effective immediately, agencies must select … To request agency action and explain the use of the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorOversight of Weights and Measures Programs (Follow-Up)
… indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … The Department uses several databases to collect data for monitoring and tracking purposes, including to review … and inform municipalities of certain quality failures for follow-up. Our initial report, issued on December 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial … The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In today"s fiscal … disbursements totaling $63,010 before payment was made. City of Niagara Falls – Financial Condition (Niagara County) … the Town of Carlisle Keeseville Volunteer Fire Department City of Niagara Falls and the Village of Sagaponack …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh … used for the districts within the town. Fishers Island Waste Management District – Purchasing (Suffolk County) The … completed audits of the Town of Ausable Fishers Island Waste Management District Town of Guilderland Plattsburgh …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsState Authority Contracts on Open Book NY
… $1 million and which are awarded noncompetitively or paid in whole or part with moneys appropriated by the State. … addition, Open Book is unable to provide spending data for State authority contracts because currently this information is not available from any centralized …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny