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State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. However, certain revenue and … service and maintenance to vehicles the company did not own or could not provide support for; $11,258 for Christmas …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… a “person” as a natural person, corporation, company, limited liability company, business association, partnership, society, trust, or any other nongovernmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Clayville , Cortland Housing Authority , Essex Fire … Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the … State Comptroller DiNapoli announced completed audits of the Vill of Clayville Cortland Housing Authority Essex …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… or rising tuition costs since the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 … resident enrollment in many sectors, before rebounding in AY 2024-25. Between AYs 2008-09 and 2024-25, the average … qualified for the maximum annual TAP award of $5,665 in AY 2025-26, an income ceiling that has not changed for 30 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an … procedures to ensure that officers and employees comply with the District’s procurement policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Schenevus Central School District - Financial Condition (2018M-83)
… declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Tuxedo Park - Board Oversight (2018M-66)
… Use a request for proposals or quotation process to award professional service contracts. Clearly document water … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66BOCES Milk Bidding (2018-MS-2)
… 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Brookfield Central School District – Claims Audit Process (2018M-6)
… is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Wainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Hancock Central School District – School Lunch Operations (2015M-176)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key … Hancock Central School District School Lunch Operations 2015M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Edmeston Central School District – School Lunch Operations (2015M-174)
… Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Accounts Payable Advisory No. 11
… payment crediting and may result in Card deactivation. Bulk load agencies that have the ability to affect the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalCarle Place Union Free School District – Payroll (2016M-69)
… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding … compare payroll reports to payroll source documents for accuracy prior to the payroll being processed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Islip Union Free School District – Financial Condition (2013M-213)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of … to remain relatively stable over the last few years and that the District had adequate unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213