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Waverly Central School District – Financial Condition (2013M-148)
… District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board and District … of $1.8 million less than budgeted appropriations each year. For the fiscal year ended 2012, the District’s actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148South Country Central School District – Enhanced Budget Review (B26-7-4)
… evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 … Country Central School District’s (District) October 22, 2025 disclosure that an unplanned deficit occurred during the … an independent review of the District’s finances. As a result, we began a review of the District’s general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Attica Central School District – Financial Management (2016M-127)
… of our audit was to review the District’s financial management practices and reserves for the period July 1, 2012 … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127City of Yonkers – Budget Review (B21-6-8)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to … for these major operating funds was more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these … to ensure that operations do not deviate significantly from the budget. Adopt realistic budgets based on sound …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… protection and emergency services and also receives moneys from fundraising, hall rentals, donations, and foreign fire … their interests in a written disclosure to the Board, as required by the code of ethics. Company officials did not maintain appropriate records from fundraising activities. As a result, Company officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management Services Captain and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: Audit Recommends Better Protections for Child Performers
… is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New … earnings in a trust. "New York needs to do more to protect child actors, dancers, musicians and models," DiNapoli said. … to protect the safety, health and financial rights of child performers. The state Department of Labor should hold …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… years 2018 through 2020, but the sale has been repeatedly delayed and market conditions remain unsettled. Sales tax …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli: Wall St. Profits on Pace to Beat 2016
… Securities industry profits totaled $12.3 billion in the first half of 2017, one-third higher than the $9.3 billion earned in the same period last year, putting Wall St. on pace for a … and put everyday Americans and the broader economy in harm's way." Industry performance is traditionally …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… Objective To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … To determine the extent of implementation as of April 17 2025 of the 13 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56SUNY Bulletin No. SU-387
… GRC GSEU Recruitment Payment XRC GSEU Recruitment Payment IC 17 YRC GSEU Recruitment Payment IC 18 ZRC GSEU Recruitment Payment IC 19 Retention Payment GRT GSEU Retention Payment XRT GSEU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesState Contract and Payment Actions in May
… The Comptroller’s auditors also recovered nearly $44,000 from vendors owing debts to the state, and held payments of …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayOpinion 90-43
… -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit … our opinion concerning section 208-f of the General Municipal Law. This provision provides for a special … ended (see sponsor's memorandum in support). General Municipal Law, §208-f(f)currently provides: f. The special …
https://www.osc.ny.gov/legal-opinions/opinion-90-43