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Lockport City School District - Procurement (2021M-198)
… and services in accordance with the District’s procurement policy and applicable statutes. Key Findings District … process for a $3.3 million security enhancement project. They did not seek competition for a facial/object … agreed with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… for the fiscal years 2011-12 and 2012-13 were $199 million and $191 million, respectively. Key Findings The District has … the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141College at Cortland – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… million when there is currently no authority to reserve funds for this purpose and District officials could not … may be excessively funded. Key Recommendations Ensure that funds in unauthorized reserves are properly classified as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … our objective, we matched a file of tax year 2015 personal income tax returns processed by the Department to the … including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditChateaugay Central School District – Leave Accruals (2016M-149)
… Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by … 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … our audit period were permitted to use their own methods when developing the budget. The District has not yet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Trumansburg Central School District – School Lunch Operations (2015M-171)
… is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and the Town of … standards, it must consider adjusting multiple factors in order to move towards the meals per labor hour (MPLH) … operational costs and, where possible, implement plans to control costs. Monitor the MPLH and consider taking measures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Irvington Union Free School District – Information Technology (2016M-266)
… use computers for instructional purposes and to identify what constitutes appropriate and inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Avon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in accordance with … action. … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel … The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … analysis and the limited data to support it, it is unclear how rigorously TBTA has examined the options related to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an audit released … informed that outreach efforts at LIRR stations within NYC were only taking place on overnight shifts Sunday through … and 25 outreach specialists (18 for Penn Station/LIRR and seven Grand Central/Metro North). The audit found that for …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachOpinion 97-26
… of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … used as needed in another area of the fire district? (3) What is the appropriate procedure for disbursing unexpended …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an … is to be read as applying to all "emergency services," and not just to "emergency ambulance services." 3 Further, there … fee prohibition to apply only to ambulance services and not to other emergency services. In our opinion, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … provisions pertaining to overtime (Civil Service Law, §201[4]; Spring Valley PBA v Village of Spring Valley , 80 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-11DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… such investigations, including one case that was open for 866 days as of Feb. 28, 2017. "The State Education Department has clear policies and procedures for vetting potential nurses and monitoring and investigating … Individuals can hold more than one license. To qualify for a nursing license, applicants must meet certain standards …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-department