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Cost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact and mid-sized cars and calculated the total cost of operating the vehicles …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemCost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … qualifies Candidates for the position must: be a Certified Public Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check … behalf of the Town and document the results of the audit in the minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Miller Place Fire District – Credit Cards (2024M-58)
… whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for appropriate … expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Railroad Bridge Inspection Program (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our … To determine the extent of implementation of the six recommendations included in our original report Railroad Bridge Inspection Program Report 2013S5 …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of … Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three schools with approximately 1,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Management of General School Funds (Follow-Up)
… of Education: Management of General School Funds (2013-F-33) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followJericho Union Free School District – Acceptable Use Policy (2022M-194)
… that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and inappropriate Internet use. District officials did not periodically review … guidance for business office staff that defines acceptable Internet use and browsing. Ensure business office staff who …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families … last year by my office exposed the devastating extent to which residents were not adequately protected. Now, a year … a follow-up review of the Department of Health’s progress to see if they have made critical changes. New York must …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresEast Ramapo Central School District – Financial Condition (2013M-141)
… is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected … The District has experienced both planned and unplanned operating deficits in its general fund over the last two … caused by inaccurate budget estimates. As a result of the operating deficits, the District’s fund balance has been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not … of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business … Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherTown of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial … State Comptroller (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Genesee Falls – Fiscal Stress (2013M-146)
… 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately … Town of Genesee Falls Fiscal Stress 2013M146 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146