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Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Comptroller DiNapoli Releases School Audits
… and other public or private schools. The district had no registration or residency information on file for 44 of these students and registration information that was out-of-date and/or …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsXII.8.G Payment Methods – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises agencies on payment methods available in … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an emergency, … This section advises agencies on payment methods available in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Comptroller DiNapoli Releases Audits
… artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … of their asset data in SFS AM. Auditors found BCA is not adequately overseeing capital assets reported by state … including those that cover minimum wage and overtime, illegal deductions, day-of-rest and meal period requirements, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … approximately $4 million. Audit Summary Village officials did not maintain complete, accurate and timely accounting … Did Village of Owego Village officials maintain complete …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137State Agencies Bulletin No. 1999
… overtime earned during shifts that begin at or after 11:00 pm on 01/12/2022 and at or before 10:59 pm on 04/06/2022 (Institution) or during shifts that begin at or after 11:00 pm on 01/19/2022 and at or before 10:59 pm on 03/30/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2004
… overtime earned during shifts that begin at or after 11:00 pm on 02/09/2022 and at or before 10:59 pm on 03/09/2022 (Institution) or during shifts that begin at or after 11:00 pm on 02/16/2022 and at or before 10:59 pm on 03/16/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleXVI.3.A Financial Statements – XVI. Financial Reporting
… organized Annual Comprehensive Financial Report (ACFR) that is the State's official Annual Report. It is … in accordance with the requirements of GAAP. The ACFR will contain an introductory section, financial section, and statistical section. The ACFR will be organized as follows: INTRODUCTORY SECTION Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsMiller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Albion – Water and Sewer Rents (2013M-108)
Village of Albion Water and Sewer Rents 2013M108
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did not meet certain program …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency … sought competition for banking services. Upper Mohawk Valley Regional Water Board – Water Accountability (Oneida … Commission Longwood Public Library and the Upper Mohawk Valley Regional Water Board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Merrick Union Free School District – Financial Condition (2016M-240)
… through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Chesterfield – Town Clerk (2024M-110)
… Determine whether the Town of Chesterfield Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110