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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)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has … bills for payments and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are …
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)
… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of 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)
… Village of Tuxedo Park Board Oversight 2018M66 …
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)
… July 1, 2016 through September 30, 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in … Brookfield Central School District Claims Audit Process 2018M6 …
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)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of upstate … and encompasses 16 towns, one city and seven villages. The County is governed by an elected 15-member Board of …
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)
… Appendix B includes our comments on issues raised in the District’s response letter. …
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)
Edmeston Central School District School Lunch Operations 2015M174
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)
… years. The Assistant Superintendent for Business actively monitors available unexpended surplus funds to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213