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Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Opinion 2005-7
… provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … reduce the water supply so that it will be insufficient for the district or its inhabitants and all required … Law §99-t provides the necessary express authority for municipal corporations to contract with one or more banks …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Comptroller DiNapoli Releases Municipal Audits
… adequate supporting documentation such as applications, renewal forms, income support and military records, to verify …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York City's Budget Outlook Improves
… cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain uncertain in the … cost savings benefited New York Citys budget outlook for Fiscal Year FY 2025 but funding for education and social …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 95-29
… may be sold to a water authority, and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a town water district may be dissolved only if three years has elapsed since the … may be conveyed to a water authority, and the district dissolved, pursuant to the provisions of Town Law, §198(12). …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … as exceeding the lead action level. Because there is no information on the lead levels of the 36 water outlets not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, Mama … approximately 176 students. The New York City Department of Education refers students to Mama Program and pays for its … rates, as warranted. Remind Mama Program officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4State Comptroller DiNapoli Releases Municipal Audits
… plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… and the public may have access to and could consume water from, were not sampled or properly exempted by District … outlets exceeded the lead action level. We determined that 10 of these 22 outlets (45 percent) with actionable lead … after the required deadlines, ranging from eight to 13 days late. This final report includes seven recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andWest Seneca Central School District - Community Education (2019M-241)
… place for reconciling program fees, overseeing third-party vendors and for collecting unpaid before and after school … and reconcile electronic payments collected by third-party vendors with cash receipts records. Invoice overdue accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241The 80/20 Housing Program
… provides income tax credits, and municipalities provide real estate tax abatements, as incentives to developers. In New … as 50 percent of an Area’s Median Income (AMI) adjusted for household size. For a New York City family of four, the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programDiNapoli Announces New Technology Investment Through Contour Venture Partners
… today. The investment was made through the Fund’s In-State Private Equity Program which makes investments in New York … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… in meeting one or more annual financial reporting requirements. “While the vast majority of local governments … and accountability.” In addition to meeting legal requirements, local governments and their residents benefit … these legally required financial reports. The three filing requirements highlighted in the report are: Annual Financial …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s request that it publicly … where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political … Foods Delta Airlines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… information. In the meantime, I have directed my audit division to expand the scope of this audit and begin … school districts reviewed were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and Central School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Yorkshire – Financial Management (2021M-109)
… report - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment … and adopt realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109