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Hyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mGouverneur Central School District – Financial Management (2016M-351)
… the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by federal … approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Wage Theft Investigations (Follow-Up)
… the Department’s Workforce Protection Management system did not provide management with accurate or useful … in addressing the issues identified in our initial report. For example: The Department is now completing 80 percent of … reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Development Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report … – Project Approval and Oversight (2021M-37), released in September 2021. The audit determined that the Board of … Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… New York State Comptroller Thomas P. DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which stemmed from a … New York State Comptroller Thomas P DiNapoli today issued the following statement on the guilty plea to mail fraud in …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDisposal of Electronic Devices
… media (e.g., hard drives and other memory components) in these devices be securely overwritten or physically … This information was not personal, private or sensitive in nature. Because the Department utilizes OGS to surplus …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… monitoring practices to ensure that criteria for contractor performance are in place, communicated to the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsComptroller DiNapoli Releases Municipal Audits
… tax, city income tax surcharge, metered water and sewer rents may not be achievable. The proposed budget complies …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … the Upper Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… (Treasury State Agreement) because they do not involve the transfer of funds between the Federal and State Governments. … Extension Partnership 16.578 Federal Surplus Property Transfer Program 93.268 Immunization Cooperative Agreements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … The Board did not adopt detailed policies and procedures for its budget preparation process and the routine monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsCUNY Bulletin No. CU-724
… Purpose The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, … be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained by the agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the … are movements of lump sum appropriation authority between Business Units, generally from MSC01 to other Business Units. Budget Transfer – Interunit transfers move …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Newfield – Selected Financial Activities (2013M-2)
… OSC are over one year late. The Town’s unaccounted-for water of 39 percent was substantially more than the … costing the Town approximately $19,000 each year. Water bills were calculated inaccurately. Key Recommendations … discrepancies in a timely manner. Ensure that all water usage is billed correctly. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 … of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2018S50 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive … with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development (HUD). The Authority’s 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41 ). About the Program The New York … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 … of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2016S41 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followHadley-Luzerne Central School District – Financial Condition (2012M-188)
… and saving money on energy costs. Given the District’s declining enrollment and the current economic climate, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188CUNY Bulletin No. CU-697
… Purpose The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained by the agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56