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Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveTown of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… and whether Program employees were paid in accordance with established pay rates for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSelected Publications and Reports
… Monitoring System - Municipalities: Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… event, including State travel card charges (please refer to Section 4.A – Employee Travel Card Reconciliation of this … reimbursement, receiving no reimbursement, or owes money to the State (i.e., Due to State.) Employees should only request reimbursement for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionOmnibus Procurement Amendments
… information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Town of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4State Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewEast Moriches Union Free School District - Budget Review (B7-15-5)
… independent evaluation of the District’s proposed budget for the 2015-16 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/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultReview of Trivision Tek Group, Inc.
… result of our examination, we rejected the final $211,109 payment request from Trivision to ESD. In addition, ESD … performed prior to certifying the appropriateness of payment requests to the Comptroller. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incCassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249What to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologySelected Aspects of Travel Expenses
… (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, Metro-North Railroad, and MTA Capital Construction – … Metropolitan Transportation Authority - Long Island Rail Road: Selected Travel Expenses (2013-S-77) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Economic Development (DED): Review of the Local … eight that inaccurately reported the number of barrels of petroleum products received, subject to fees and surcharges, … The non-reimbursable costs included $25,565 in other-than-personal-service (OTPS) costs that were either not …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits2014 Year End Report
The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportVillage of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Danby – Audit Follow-Up (2022M-127-F)
… processing and procurement activities. Background The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fErie Community College – Board Oversight and Management of College Resources (2015M-212)
… for establishing salaries and authorizing benefits for senior executives and was allowed to do so without adequate … all salaries, compensation and fringe benefits provided to senior executives. Procure professional services using a …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resources