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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.5 million. Key Findings There was no written policy for notifying the IT office of new hires, keeping track of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Chenango Valley Central School District – Budget Review (B4-13-11)
… fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, … Chenango Valley Central School District Budget Review B41311 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11State Agencies Bulletin No. 1915
… eligible employees in the SSU (BU 21) who are represented by the NYSCOPBA are affected. Background Chapter 24 of the … 2021 NYSCOPBA retroactive increases. The report is sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleComptroller DiNapoli Releases State Audits
… Health Medicaid Program: Improper Payments to a Physical Therapist (2013-S-15) Medicaid overpaid a physical therapist $146,225 because he reported incorrect Medicare … Medicaid overpaid a physical therapist $146225 because he reported incorrect Medicare …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst … review the claims for which checks are written. Village of Fort Johnson – Claims Processing (Montgomery County) Village … completed audits of the Clarence Public Library Village of Fort Johnson Town of Green Island Village of Lindenhurst …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalIX.12.O Refunds – IX. Federal Grants
… of refunds is identified through a review of the NYGL0394 report produced by the SFS. The report identifies all federal … Planning and Construction Program (CFDA #20.205); Pell Grant Program (CFDA #84.063); Federal Direct Student Loan … and Medical Assistance Program (CFDA #93.778). Active Grant Awards Occasionally, state agencies receive refunds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsCassadaga Valley Central School District – Financial Condition (2013M-249)
… 1, 2008 through August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua … Cassadaga Valley Central School District Financial Condition 2013M249 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Richburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Develop and adopt required policies, including an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73City of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate … The proposed budget includes estimated revenues for the refuse fund, but the City Council (Council) has not yet …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Albany Public Library – Leave Accruals (2015M-293)
… leave time and for supervisors to document, track and compare leave requests to electronic time sheets. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Agencies Bulletin No. 1929
… of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitCity of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli Releases Municipal & School Audits
… policy and a code of ethics. It did not use reserve funds in a transparent manner and could not support that …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Available Pension Payment Options – Special 20- and 25-Year Plans
… any beneficiary. Cash Refund — Contributions ( Available only to members with annuity savings contributions on deposit … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. Joint … proof of your beneficiary’s birth date. You can designate only one beneficiary, and you cannot change your designation …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal … authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State Comptroller DiNapoli has made it … one former employee approximately $5,200. Roslyn Union Free School District – Cash Receipts (Nassau County) During …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits