Search
Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316State Comptroller DiNapoli Releases School Audits
… District and the Solvay Union Free School District . "In an era of limited resources and increased accountability, … the board did not ensure that the policies and procedures in the charter and bylaws were followed and at times allowed … the health insurance reserve fund and has adopted a written policy for the health insurance reserve but it has …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… three completed years. As a result, the district generated large operating surpluses and did not use about $1.1 million … adequate multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… New York’s young adults — some members of Generation Z (born 1997-2012) … report released by State Comptroller Thomas P. DiNapoli. “Young adults are dealing with mounting obstacles to achieving … essential to reversing these trends. Retaining the state’s young workforce is a critical component of New York’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesAccounts Payable Advisory No. 30
… Chapter IV, Section 4.C . Depending on the nature of the legal dispute resolved by an award or a non-judicial … XII, Section 6.U . Business Units should notify their legal counsel of these new procedures. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Debt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, … The debt burden of a governmental entity creates fixed costs that …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… 2013. Background The East Ramapo Central School District is located in Rockland County. The District is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013, Summit reported approximately $4.25 million in reimbursable costs for its preschool special … Key Findings For the fiscal year ended June 30, 2013, we identified $28,176 in other than personal service costs …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-251
… and 415 will be reflected in Box 12E on the employee’s form W-2 for tax year 2017. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Cherry Valley – Budget Review (B25-4-7)
… the appropriations for the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included … 2026 preliminary budget includes an estimate for Health Center appropriations of $495,000 in the general fund. Our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Holtsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. … levy. Accurate estimates help ensure that the tax levy is not greater than necessary. Reserve funds are established to … as of December 31, 2023. Audit Summary The Board did not adopt budgets with reasonable estimates or properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to … that way,” DiNapoli said. “The New York State Department of Environmental Conservation can take steps to improve its …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawComptroller DiNapoli Releases School Audits
… completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central … beginning and ending balances of vacation time available. Holland Central School District – Financial Management (Erie … office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central School …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit … report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194