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Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal … 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately … of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… School District in Otsego County, following a joint investigation by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New York State Police. “School …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … of School Operations. The School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. … Require that bank and cash receipts reconciliations for School meal and field study collections be performed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid … Medicaid claim procedures or provide supervision over the Medicaid claiming process. Did not take steps to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81State Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … (OER) are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court … and moral character will inspire generations to come." … Tonight our nation mourns the passing of US Supreme Court …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 92-41
… are a series of concrete "sidewalks". The "sidewalks" are used by residents and the fire district fire department for … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… were canceled at the terminal before departing, terminated en route or were late arriving at their final destination. A … the most since 2010. Another 567 trains were terminated en route; Peak trains using Pennsylvania Station were almost …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortOpinion 88-34
… that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption … Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in accordance with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… 2014, but auditors visiting in June 2019 found only one bathroom was renovated, and the low quality of the materials … capital projects are new roof installations and major bathroom renovations. Report Audit of DHS’ oversight of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixEnglish Language Learners Programs
… of the same grade and home language districtwide. Use the maps link above to explore interactive maps and information on ELL enrollment and ENL services in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs