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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… today released the report from the Decarbonization Advisory Panel. The report examines the financial impacts of … rely on it for retirement. The six-member Decarbonization Advisory Panel, the first of its kind for a public pension … Joy-Therése Williams, chair of the Decarbonization Advisory Panel and senior advisor at Mantle314 , said “The …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelState Agencies Bulletin No. 1906
… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … check date 04/22/21 (Enter 03/25/2021 Lag or 04/08/2021 Current) Administration check date 04/28/21 (Enter 04/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Comptroller DiNapoli Releases School Audits
… completed audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School District , Shelter Island Union Free School District and the … completed audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna City …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Corcraft's Textile Procurement Practices
… to Corcraft textile operations. Production of textile products accounted for about 20 percent of Corcraft's sales. … awarded textile contracts. Develop a process for testing products provided by current vendors to ensure they continue …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesDuanesburg Central School District – Separation Payments (2014M-67)
… The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-4
… -- Powers and Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, … serves as a significant portion of a drainage basin for a large portion of the village. You also indicate that … you state that the pond has become a breeding place for insects and other wildlife and the silt has created an …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Village of Parish – Board Oversight (2012M-240)
… evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were paid even though evidence of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and … 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016. … totaling $3,435 were collected and deposited but payments to the Clerk-Treasurer and reported to the Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152City of Long Beach – Budget Review (B22-7-4)
… and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4DiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… real estate brokerage, from Delaware to Texas and against all company directors in the wake of a troubling court … directors, including its founder and CEO Glenn Sanford, for allegedly concealing a pervasive “rape culture” at the … — is highly suspect and should raise concerns for all investors.” The precedent-setting ruling by the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsCost-Saving Ideas: School District Auditing – External Auditor
… external auditor performs the legally required financial statement audit and renders an opinion on whether the … systems and procedures; and provide an affirmative statement that the individual or firm is independent of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCopiague Fire District– Mechanic Shop Operations (2021M-93)
… fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. Over a … parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, we could not determine what …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… projects for the period January 1, 2013 through December 23, 2014. Background The Hamburg Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by local, … of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 million. Key Findings The … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149