Search
Port Ewen Fire District – Financial Management (2024M-157)
… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157DiNapoli Announces State Contract and Payment Actions for October 2016
… $1.4 million for hospital sitter services at Central NY DDSO, including $336,000 to Total Healthcare Staffing of … to the Tappan Zee Constructors LLC contract for the New NY Bridge including dispute resolution, increased … The Pike Co. for design and construction services at the Rochester Amtrak Train Station. Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … over financial operations for the period January 1 2011 to August 6 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsImplementation of the Dignity for All Students Act (Follow-Up)
… bias-related categories (e.g., race, sexual orientation, weight) and required schools to designate a trained Dignity …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followControls and Accountability of Court, Trust and Bail Funds
… 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York City courts be forwarded to the City's … postings made on behalf of defendants, trust funds from estates controlled by Public Administrators (such estates …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … seven-member Board of Education, operates one school with approximately 460 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsOpinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 … serve such municipality " (emphasis added). As noted, the meaning of "municipality" for this purpose is the county ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Available Options – Forest Rangers Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, … period. Alternative Options If the options described here do not meet your needs, we will consider written …
https://www.osc.ny.gov/retirement/publications/1864/available-optionsMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements … totaling $2.4 million were paid without the claims auditor’s authorization. Key Recommendations Provide guidance on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mTuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the … States. In New York, DeVry University operates as DeVry College of New York (DeVry) offering several programs leading … Tuition Assistance Program - LaGuardia Community College (2013-T-4) Tuition Assistance Program - Pratt …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies Received (AC909-S) documents must be … on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 Refund – lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedComptroller DiNapoli Releases Municipal Audits
… and/or approve, monitor or control the firehouse hall rental process. As a result, one commissioner was able to … but not deposit any of the approximately $44,000 in rental moneys generated by these events. In addition, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Poland Central School District – Lead Testing and Reporting (S9-25-20)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… former Treasurer of the Frewsburg Central School District, for stealing nearly $7,000 in funds raised by students to … by stealing money that they raised themselves to help pay for their extracurricular activities,” DiNapoli said. “I … thank Chautauqua District Attorney Schmidt and his office for partnering with us, bringing this corruption to light, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesSchool District Account Codes - Added for GASB 84
Find School District Account Codes Added for GASB 84
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-account-codes-added-for-gasb-84.pdfAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4