Search
Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Port Jervis City School District – Financial Condition (2022M-152)
… $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Rockville Centre Union Free School District – Information Technology (2023M-140)
… Audit Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ … Determine whether Rockville Centre Union Free School District District officials monitored users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … reserve by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay … C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Charter School of Educational Excellence – Information Technology (2023M-174)
… [read complete report – pdf] Audit Objective Determine whether the Charter … of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… complete report - pdf] Audit Objective Determine whether 17 school districts used their resources and two charter … Determine whether 17 school districts two charter schools were in compliance …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… [read complete report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take … gripping surface. Recommendation Town officials should assess the feasibility of taking additional steps to increase … Assess whether Town of Tonawanda Town officials could take …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… van accessible parking spaces and grab bars mounted to the side and rear walls of accessible restroom stalls. 16 … physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately … accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their … complete accurate and timely records and reports to allow the Village Board Board to effectively manage the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Ordinary Death Benefit – State Police Plan
… death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. … first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice … A North Country court clerk is accused of pocketing more than $5400 from the Bombay Justice …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… of critical services and be transparent about the choices it faces in an environment where the potential for …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget