Search
School Districts’ Energy Performance Contracts (2015-MR-1)
… with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. … project costs of approximately $52.5 million. Key Findings All five districts are projected to realize the guaranteed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Central Islip Union Free School District – Financial Management (2013M-380)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. Key Findings Business … statements for the first 5 months of the 2014-15 fiscal year. The District routinely relied on transactions that have … that interfund loans were repaid by the end of the fiscal year in which they were advanced. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… for each interfacing agency system. The information stored in the specific profile is used within the programming logic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. … a resource for Italian-Americans to expand their knowledge of Italian history. Anthony L. Capicotto , past venerable, … Antonio Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … Henrietta Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
Plymouth Fire District Controls Over Financial Activity 2014M211
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … consists of five elected members and is responsible for the District’s overall financial management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalHudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s … approximately $94 million. Key Findings The District did not retain information related to deleted receipts. … all sequentially numbered receipts and other documents when conducting file maintenance procedures. Regularly review …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Lindley – Justice Court (2017M-270)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. … a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key Findings Monthly bank … Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-2702018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New … 31, 2018. While the national economy continues to expand and our fiscal condition is relatively stable, challenges … for substantial cuts to federal aid, particularly for health care, could threaten the State’s ability to maintain …
https://www.osc.ny.gov/reports/finance/2018-fcrSolvay Union Free School District – Payroll (2017M-257)
… 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga … The District, which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Half Hollow Hills Community Library - Fund Balance (2018M-127)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund … fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus … and recommendations. Appendix B includes our comments on issues raised in the Library’s response letter. … …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… financial policies or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer … and ensure there was sufficient supporting documentation for all claims. Key Recommendations The Board or membership … key financial areas. Conduct or contract, as required, for an annual audit of the Treasurer’s and Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Sullivan County – Time and Attendance (2017M-55)
… to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. … an elected nine-member County Legislature. Appropriations for personal services for 2017 total approximately $56.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Junius – Supervisor’s Records and Reports (2017M-168)
… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168