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Ardsley Union Free School District – Financial Management (2024M-13)
… with certain aspects of our findings but indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and … to further diminish the transparency of the District’s budgeting process and the reliability of the Board and … that, if implemented, will improve the District’s budgeting practices. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Contract Advisory No. 26
… where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed … competitive bidding is not required by statute, rule or regulation may contain, at the discretion of the department, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… the Orleans County Legislature. Key Findings The Board and management did not formally document and adopt procedures for … Officials billed one business using a PILOT billing schedule different from the Board-approved schedule, resulting in the under-billing of $246,000 in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general … people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by … analyses based on reasonable assumptions. However, there is no effective mechanism in place to identify agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitState Comptroller DiNapoli Releases Audits
… have been partially implemented. Division of State Police: Seized Assets Program (2017-F-21) (Follow-Up) An initial … that the division did not properly account for or track seized assets. In a follow-up, auditors found the division …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Newfane and the Village of Sandy Creek . "In today's fiscal climate, budget transparency and … if deposits were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1About Benefit Reductions
… for Early Retirement Members in regular retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early retirement.* … retirement age at retirement, the less the reduction will be. It is important to know that once you retire with a …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsState Comptroller DiNapoli Releases State Audits
… overseeing the ACT program to ensure that provider teams are complying with certain important program …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … all collections were properly recorded or deposited. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 26, 2025. “These bonds, all of which have been approved by the … here: https://osc.ny.gov/press/docs/bond-sale-summary-2025 . The Series 2025A Tax-Exempt Bonds, the Series 2025B …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… Attorney General Colleen Glavin of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, Bureau Chief Daniel Cort, and Executive Deputy Attorney …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicState Comptroller DiNapoli Releases Municipal Audits
… , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District … excessive fund balance in the general fund. Municipal Parking Structures (2017MS-3) The local governments reviewed … varying processes in place to inspect and monitor their parking structures. Although available reports indicate that …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-322
… establishing temporary overtime rates for employees in certain titles represented by NYSCOPBA working at a SUNY University Hospital. Affected Employees Employees in certain Security Services Unit (SSU BU 21) titles who work … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-rates