Search
Village of Islandia – Overtime (2023M-121)
… Inspector to only work overtime when they believed it was needed. Key Recommendations Develop clear overtime …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. … $3.4 million derived from billing area school districts for resident pupils and from certain State and Federal aid …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. … Village of Fairport Industrial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). … recipients. For the period May 1, 2002 through April 30, 2009, Medicaid made potential overpayments totaling $9.2 … addressing the issues we identified in the initial audit. This included the recovery of $292,342 and the Department now …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Wayne Central School District – Financial Management (2012M-229)
… maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was within statutory limits, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… structures. The development and implementation of the COA for the SFS allows the State to realize significant benefits: … overview of several components of the COA within the SFS. For more detailed information, refer to the COA Information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Perth – Conflict of Interest (2024M-142)
… approved the claim because the Supervisor had approved it. Key Recommendations The audit report has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… budget that clearly communicates the costs associated with GLWD operations or the associated funding sources to … Recommendations Develop and adopt budgets for each fund with sufficient estimates of revenues and expenditures based … multiyear financial plan. Town officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100DiNapoli: 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 half of 2024 were a dramatic 79.3% increase over the same period … recent years. This may reflect a decline in activity at restaurants, dry cleaners, and other businesses due to remote …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-year