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Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of … The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Wainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained … to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit … documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. Not all disbursements were paid according to Department procedures and not all transfers were approved in advance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Schenevus Central School District - Financial Condition (2018M-83)
… declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced … potential efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Tuxedo Park - Board Oversight (2018M-66)
… Village of Tuxedo Park Board Oversight 2018M66 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66BOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Broome County – Financial Condition (2017M-187)
… policy that states minimum levels of fund balances that should be maintained. Key Recommendations Cease using fund …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Opinion 94-33
… of the department (see Town Law, §176-b; Village Law, §10-1006; Not-For-Profit Corporation Law, §1402). Although … life, social, or some similarly named member (see 10 Opns St Comp, 1954, p 363). Accordingly, if under the …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… Department , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan … proposed budget complies with the property tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements … Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan Public …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of Marcellus and the Uniondale Fire District . “In today’s fiscal climate, … Fire Department Caledonia Joint Fire District Cayuga County Community College Dutchess County Town of Marcellus …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… with the Iranian energy sector and seek contracts with New York State agencies, the State University of New York, the City University of New York, and New York public authorities and local … Laws of 2012 which amends State Finance Law by adding a new Section 165A and Chapter 106 of the Laws of 2012 which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Richburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … member, the Chairman, completed the training more than 900 days late. Use competitive bidding for the purchase of an … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Division of Housing and Community Renewal (DHCR): Administration of … and successions were selected from an automated wait list (AWL) and approved by DHCR. However, in most cases, … or receive DHCR approval for eight of the nine succession apartments it awarded and granted three apartments to …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … the company did not file an annual report of foreign fire insurance because there was no board of directors and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1