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Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Higher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education … (FTE) enrollment at public institutions decreased in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 … in New York State. For eligible students, the Excelsior Scholarship Program covers any remaining tuition expenses at …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing retiree health insurance benefits for the … The Board has not developed written policies or procedures to monitor retiree health insurance eligibility. Health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Pearl River Fire District – Purchasing (2016M-407)
… practices for the period January 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Altona Fire District – Claims Auditing (2016M-162)
Altona Fire District Claims Auditing 2016M162
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … and use of building policy, its intentions for fees to be charged for using District property were not clearly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … each reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank Accounts (2015-S-92) CUNY … working capital interest and credit card late fees. State University of New York (SUNY): Compliance With Payment Card …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the Reimbursable Cost Manual (Manual) issued by the New York State Education Department … Director. KTI did not comply with provisions of the Manual pertaining to a less-than-arm's-length relationship … properly calculated adeqtly documented allwble under the Manual by SED …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… By creating the position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional costs of … procedures for billing and collection. The Board and Superintendent incurred $70,290 in travel-related costs in …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCity of Yonkers – Financial Operations (2017M-119)
… including those for YPS, total approximately $1.2 billion. Key Findings The City has repeatedly borrowed without first … internal audits or establish a fund balance policy. Key Recommendations Review unused debt proceeds prior to …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … for retirement costs in the general fund and levied taxes to fund them. The District’s reserves were funded by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147