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Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Union-Endicott Central School District – Financial Management (2016M-100)
… use the excess funds in a manner that benefits District resident …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Pembroke Central School District – Financial Management (2016M-31)
… School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Western New York Maritime Charter School – Financial Operations (2015M-124)
… and purchasing practices for the period July 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. Oversight of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Avon Central School District – Information Technology (2016M-123)
… of electronic media; user accounts; access rights; data backups; and breach notification. The Board did not adopt a disaster … of electronic media, user accounts, access rights, data backups and breach notification. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Chestertown Fire District – Claims Processing (2016M-387)
… audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. … are supported by adequate documentation and included on the abstract prior to authorizing payment. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2015-F-6) An initial audit report issued in November 2012 examined whether the Bureau of Narcotic … combating prescription drug diversion and abuse in New York state, in large part through its analysis and use of prescription …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) … Whether a town may regularly plow and sand a private road belonging to a disabled individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… announced. As part of their plea agreement, they will pay full restitution. Kelly Tuomey, 56, and her husband, Stephen … pension funds,” Stanzione said. “As part of their sentence full restitution of $35,240.40 shall be paid within four …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsMonitoring the Green Innovation Grant Program
… is the GIGP, which supports projects across New York State that utilize unique stormwater infrastructure design … rainwater as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the … the Department of Environmental Conservation’s New York State Stormwater Management Design Manual; provide the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programSelected Financial Management Practices
… and collection activities, procurement and contracting, payroll, and financial planning and budgeting. The audit … credit (LOC) to cover its basic operating costs including payroll. In some cases, other State agencies have paid ORDA's …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay … page as a receipt. Enroll in the Electronic Value Transfer Program To the extent permitted by law, your local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-process