Search
North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Education Law. The Board should ensure that this designee does not sign checks on a regular basis, but only in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Farmingdale Union Free School District – Financial Condition (2016M-235)
… the District’s actual needs, based on available current information and historical data, and discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Town of Bergen – Town Supervisor (2024M-30)
… provided accurate and timely financial information to the Town Board (Board), and filed the annual financial … complete and accurate accounting records but needs to provide more oversight over the individuals carrying out … agreed with our recommendations and indicated they have taken corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryState Agencies Bulletin No. 1198
… Interface transaction files submitted after 12:00 noon on Friday, November 9, 2012 will be processed in accordance … ) for additional updates on SSN Decoupling. … To provide agencies information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantOversight of Nurse Hiring and Retention
… as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New York City … Corporation Act of 1969. Health and Hospitals, the largest public health care system in the nation, is a network of 22 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli Releases Municipal & School Audits
… of issues with revenues and expenditures. They found the district’s unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and … as $23.6 million. Henrietta Fire District – Audit Follow-Up (Monroe County) The review assessed the Henrietta Fire …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsNotice of Reserve Funds
… Program Legislative Session 2015-2016: Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – …
https://www.osc.ny.gov/legislation/notice-reserve-fundsCity of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … was collected, resulting in a projected revenue shortage of $6,801 for the summer camp. $4,303 was deposited from … but officials did not maintain any support for the number of beverages sold . In addition, cash from the sales was …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Opinion 96-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for … from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or budget …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Barker Central School District – Payroll (2023M-19)
… $2,948 for overtime despite language in the individual’s employment agreement which suggests the employee was not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Campbell-Savona Central School District -- Budget Review (B2-14-11)
… budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Bolton Central School District – Financial Condition (2013M-58)
… developed a multiyear financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Lockport City School District - Procurement (2021M-198)
… City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes. … goods and services were procured in accordance with the New York State General Municipal Law (GML) or the …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … 2012-13 fiscal year, which is $800,000 more than the $7.4 million budget note issued to fund the deficit. District …
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
… control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as … sporting events, including transportation, meals and lodging. Some of the coaches also incurred expenses for …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses