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Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… South Floral Park, West Hempstead and a portion of Malverne in Nassau County. The District is independent and …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Opinion 89-5
… provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For filing or … or order continuing or cancelling same. As noted, with respect to a notice of pendency offered for filing in a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeTown of Saugerties – Claims Auditing (2024M-144)
… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. … The Delevan Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company … with monthly or annual reports and was not responsible for receiving and maintaining custody of all Company funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use approximately $800,000 of the remaining reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283City of Olean – Budget Review (B1-13-2)
… rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-15-2)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … financial condition. The City’s comprehensive multiyear capital plan has not been updated and used for preparing the … does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget complies …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369DiNapoli Statement on Legislation Restoring Contract Review Authority
… who might try to game the system. “I want to thank State Senator Elijah Reichlin-Melnick and Assemblyman Kenneth …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityState Agencies Bulletin No. 1597
… Purpose To request verification of the agency return address that will be displayed on employee Form W-2 for 2017. … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1767
… of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for 2019. … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxComptroller DiNapoli Releases School Audits
… District and the Pelham Union Free School District . “In an era of limited resources and increased accountability, … ranged between 9.2 percent and 13.5 percent, which is in excess of the legal 4 percent limit. Lake Pleasant Central … needs. Therefore, the district could have saved $43,270 in short-term borrowing costs. In addition, district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1City of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … Findings During our initial review of the proposed budget we identified errors in general fund appropriations that … of $12,671,920 which is the maximum levy that the City can impose without the Common Council needing to override the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10