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Sullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Town of Bridgewater – Financial Operations (2013M-309)
… The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The … year total approximately $345,000 for the general fund and $540,000 for the highway fund. Key Findings The … not provided sufficient oversight. As a result, the manual and computerized accounting records maintained by the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Dutchess County – County Bridge Maintenance (S9-13-5)
… Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We tested the flags issued during the last … structural failure was a potential outcome before the next bridge inspection. The County’s response to these four flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5State Comptroller DiNapoli Releases Municipal Audits
… board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … pumper truck in accordance with statutory requirements and good business practices. As a result, officials have less … assurance that the purchase was made in the most prudent and economical manner. District officials could not show they …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… for regular, centralized public notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or more in The New York … days must elapse between publication of the notice and the date on which a bid or proposal is due, except where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesTown of Wellsville – Budgeting (2021M-112)
… budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression … real property taxes in each general fund (town-wide and town-outside-village) and made transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Solvay Union Free School District – Payroll (2017M-257)
… officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, … Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has … Except for minor discrepancies, the employee salaries and wages we reviewed were accurately paid. We found errors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the … of our audit was to review the School's procurement and monitoring processes and procedures for professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Potsdam – Financial Condition (2017M-61)
… is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is … $9.8 million. Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s unrestricted fund balance was …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … No. 2 is a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17DiNapoli: Wall Street Bonuses Fell 44% in 2008
… TARP placed restrictions on bonuses for top executives and many have voluntarily forgone bonuses, but it did not … in the bonus pool will ripple through the regional economy and the state and the city will lose major tax revenues,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Comptroller DiNapoli Releases Special Education Audits
… reported costs that did not comply with SED requirements and recommend such costs be disallowed. These ineligible … costs included $621,191 in personal service costs and $33,864 in other than personal service costs. State … reported costs that did not comply with SED requirements and recommend such costs be disallowed. The ineligible costs …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Agencies Bulletin No. 2160
… Affected Employees: Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… Affected Employees: Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024Bedford Central School District – Medicaid Reimbursement (2025M-43)
… of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting policies. The … the special education department, including developing and implementing Individual Education Plans (IEPs) 1 for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… instructs special education providers how it can and can’t spend taxpayer’s money to ensure that special needs … our findings to the State Education Department for review and to recover the ineligible reimbursements.” The Milestone … provided services to about 110 students from Brooklyn and neighboring boroughs. The New York City Department of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… “Thousands of New York City students rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the best opportunity for a bright future,” … economic hardship. The system needs to be more consistent and transparent to ensure every student is matched according …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 1157
… March 31, 2012. Due to the complexity of this legislation and the limited time frame between passage of the legislation and its effective date, the process will be implemented in … the amount of overtime that is considered pensionable and included in the base for calculating contributions. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Agencies Bulletin No. 2064
… Affected Employees Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022