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Hoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Downsville Central School District – Fund Balance (2016M-79)
… is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier … $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Town of Allen – Claims Audit (2024M-123)
… prior to payment. As a result, there was an increased risk that improper or unsupported payments could have been … were properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … Contact Voluntary Compliance Unit at [email protected] … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesTompkins County – Solid Waste (2014M-336)
… if performance measures were being used within the Solid Waste Management Department for the period January 1, 2013 … governed by a 14-member County Legislature. The Department’s budgeted appropriations for 2014 totaled approximately $6.3 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Franklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… made in the Statewide Financial System (SFS). Process and Transaction Preparation: Agencies may need historical data … - Voucher Listing Report . Agencies can also use Open Book New York using the State Payments search capabilities (refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville in Schenectady … Key Recommendations There were no recommendations as a result of this audit. … Burnt HillsBallston Lake Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOpinion 90-53
… also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … §505; see also People ex rel Hilton v Fahrenkopf , 279 NY 49). Further, although Real Property Tax Law, §572 … to a pre-determined definite standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: The Rockaways is on the Rise
… Superstorm Sandy, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The population has … new boardwalk, downtown revitalization, ferry ride to the city and record number of summer visitors are giant steps in …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOpinion 2003-6
… that all charges and expenses incurred under article 16 of the Town Law for zoning and planning "shall be a charge …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… list. Essex County Industrial Development Agency – Project Approval and Monitoring The board did not properly … records for 2023. Town of Wethersfield – Capital Project (Wyoming County) The board did not properly plan … remedy the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua County) District …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1