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Cortland Enlarged City School District - Budget Review (B4-15-12)
… The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12East Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Town 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-88State Comptroller DiNapoli Releases School District Audits
… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOversight of Disability Services
… the 2020-21 academic year, 31,367 students self-reported a disability at the campuses. Title II of the Americans with … by recipients of federal funds. Generally, under the ADA’s implementing regulations, a public entity may not deny the … within existing structures built before 2012. SUNY’s System Administration (SUNY Administration) provides …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesOpinion 97-3
… to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does … in question became a lien on or after January 1, 1995. Chapter 602 of the Laws of 1993 made comprehensive revisions … New York, pp. 2699, 2910). In general, the provisions of chapter 602 took effect on January 1, 1995 (L 1993, ch 602, …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Town of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … $268,000 and did not have a current contract with the IT consultant. Multiple game programs had been downloaded …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85State Agencies Bulletin No. 884
… the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli Releases Municipal Audits
… local government audits were issued. Fairview Fire District – Financial Operations (Dutchess County) The board … mandated financial oversight training or ensure proper accounting records were maintained. The board did not make … property taxes that will be owed to local governments and school districts for properties that the city owns outside of …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are … September. How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … Development Agency is an independent public benefit corporation created under New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCity of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not closed out a capital … amount when funding two reserves by a total of $101,445. Key Recommendations Properly close-out the completed capital …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Kings Park Central School District – Fuel Inventory (2015M-282)
… evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. Background … The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $83.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282State Agencies Bulletin No. 1502
… Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. … To notify agencies of the 209 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidential