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Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardHarpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The … District credit cards did not have a maximum spending limit. Key Recommendations Amend the credit card policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … select real property tax exemptions. Town officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Hyde Park Fire and Water District – Procurement (2025M-31)
… service contract totaling $19,043, as required by the Policy. Also, one Trustee did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… expect from a public company. These directors must bear responsibility for enabling numerous governance failures …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersBecoming Eligible for a Benefit – State Police Plan
… Once you have accrued five years of credited service, you are … you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitComptroller DiNapoli Releases Municipal Audits
… shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October … to ensure that they have supporting documentation and are for legitimate Company purposes. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… duplicate receipts, did not record the dates on which moneys were received, did not perform bank … providers through a competitive process and did not have written contracts with all providers. The Board Chair …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period … a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts for the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Capital – 2022 Financial Condition Report
… the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 31
… and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … Heating & Cooling Fuel Commodity 52030 H&C Commodity – Bio Oil 52031 H&C Commodity – Bio Oil Blend 52032 H&C Commodity – Chilled Water 52033 H&C …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus … respectively. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataItalian Heritage Month Reception
… of the event has ended, but a recording of the event is available below. Select the play icon to get started. … city outside Italy. Since 1976 the State has recognized October as Italian Heritage and Culture Month. This annual … through Inferno, Purgatory, and Paradise. … Friday October 29 2021 | 1230 PM 130 PM …
https://www.osc.ny.gov/events/italian-heritage-month-reception