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City of Lockport – Independent Audit Services (2014M-238)
… 21,100. The City is governed by an elected Common Council and has an elected Treasurer who is chief financial … that all requirements set forth in the RFP process are met. Establish an audit committee to oversee the independent …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign school deposit forms. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraFalconer Central School District – Financial Management (2016M-146)
… in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… the acceptable use policy to include the use of personal devices on the District’s network, ensure that all network …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVestal Central School District – Financial Condition (2014M-08)
… budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five fiscal … information required by law, they did not include actual historical expenditures as compared to the proposed … budgetary information that includes prior fiscal years’ actual expenditures as compared to the budgets of those same …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… establish policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … Establish written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Suffern – Budget Review (B8-15-13)
… and $1.7 million in the sewer fund. Projected financial results for the water fund for 2014-15 show a surplus of … eliminate the water fund’s deficit. Projected financial results for the sewer fund for 2014-15 show a deficit of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves … Town of Genesee Falls Fiscal Stress 2013M146 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key … funds. The Board has also recently implemented cost saving ideas including improving the insulation of the highway …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of Trustees … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services that, … the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… was to review the Town’s internal controls over Justice Court operations for the period January 1, 2011, through … the Town, including the financial activity of the Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings We reviewed the internal …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardState Comptroller DiNapoli Releases Municipal Audits
… Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain … was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-302
… of the change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected … OSC Actions OSC will change the calculation routine for Deduction Code 582 from Flat Amount to Percent of Total … of the change in the deduction calculation routine for Deduction Code 582 SSMed Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582State Comptroller DiNapoli Releases School Audits
… being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 billion … accurate employee separation payments and granted service credit as authorized by the collective bargaining agreements, …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village … five purchases totaling $75,334. Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements … T of Dover V of Ellicottville Genesee Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first … industry. “After record years during the pandemic, Wall Street’s profits were more in line with pre-pandemic … billion. If the current pace of growth is maintained, Wall Street’s profits could reach $47.1 billion by the end of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because … of 39 water outlets reviewed that exceeded the lead action level to prevent students or staff from drinking from these outlets. Indian Lake Central School District – Lead Testing and Reporting …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… New York State Energy Research and Development Authority (NYSERDA): Contract Award and Performance … $4,600 for employee payroll advances, which is prohibited. Port Authority of New York and New Jersey: Management and … initial report issued in August 2011, determined that the Port Authority of New York and New Jersey (Port Authority) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits