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Andover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … Board annually appropriated fund balance that was not used to finance operations and adopted budgets that overestimated … statutory limit each year. When these funds are added back to the general fund, recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College Savings … to help parents save for college. New York’s program began in 1997 and offers tax deductions up to $10,000 annually. … New York’s program. With approximately $16 billion in total assets, New York’s 529 Direct Plan is the largest …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… then results in an outstanding Accounts Receivable Item (AR) for the award. This AR Item amount then populates OSC’s drawdown worksheets. The … projects, these transactions will not create any bills or AR Item amounts and the Contract status is set to PENDING. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Town of Gardiner – Selected Financial Activities (2013M-67)
… and up-to-date. The former Supervisor paid $173,000 to the Library as settlement for the balance of the 2011 real … property taxes, capital fund balance and the unexpended library fund balances from prior years without documentation … records are maintained. Review the payment made to the Library and determine whether the amount was appropriate, and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, … in central New York State. The Cayuga County Probation Department provides services under the supervision of the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
… in the Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary … have grown significantly since the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key … in a shared database that contains STAR information from other assessing jurisdictions in New York and other …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Comptroller DiNapoli Releases Municipal Audits
… policies and procedures that provide guidance as to when items must be competitively bid and when written or verbal quotes should be obtained for … provide guidance for officials and employees to follow when bidding is not required by law. Town of Broadalbin – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … in tax-exempt fixed and variable rate bonds in July. New York State Housing Finance Agency – bond sales of up to … tax-exempt, fixed and/or variable rate bonds in September. New York State Environmental Facilities Corporation – a bond …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… following: Dormitory Authority of the State of New York – bond sales totaling up to $505 million of fixed rate tax-exempt bonds for the month of April and a bond sale of up to $23 million of fixed rate tax-exempt and … month of May. Metropolitan Transportation Authority – a bond sale of up to $500 million in fixed rate tax-exempt …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New York City … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to … during the period of January 1, 2024 through July 16, 2025, and made a payment of $157,992 toward the purchase of a … District officials did not: Competitively bid and award a contract valued at $564,065 to purchase a new tanker …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Opinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… officer or an administrative board. As a general rule, in order for conference expenses to be considered "actual and … government and school district should provide guidance in its travel policy and procedures regarding reasonable … should reimburse the excess expenses after audit of the claim. The treasurer or other appropriate official should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses