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Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates four schools with approximately 3,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Cornwall Central School District – Financial Condition (2015M-148)
… financial condition for the period July 1, 2013 through June 30, 2015. Background The Cornwall Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Lansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins … which operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256IX.7.E Disaster Assistance – IX. Federal Grants
… Project and Activity IDs. OSC will approve transactions as part of their normal business process. Transactions are then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… government money is spent at Open Book New York . Track municipal spending, the state’s 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … are accurately billed for all fuel used. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsParkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use … Parks, Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Caledonia-Mumford Central School District – Financial Management (2024M-101)
… were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit … money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101State Comptroller DiNapoli Releases Municipal & School Audits
… remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … by these employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four … totaling $3.1 million were not audited prior to payment in accordance with state law. Additionally, the claims …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Audit of the Tuition Assistance Program at Stony Brook University
… students for State-funded Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is … years ended June 30, 2011, the school certified 39,877 TAP awards totaling $60.6 million that were paid to the school on … We reviewed a sample of 175 randomly selected TAP awards paid during the three years ended June 30, 2011 as …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityDriver Responsibility Assessment Program
… laws enacted to promote safety and protect consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle … Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … taxes to the county each month. However, the tax collector is a separately elected official of the town and is not governed by the town supervisor. Town of Columbia – …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsLansingburgh Central School District – Purchasing (2017M-173)
… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mState Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police Investigators Association (NYSPIA), … for starts, canceling and/or changing this deduction on a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programVillage of Harriman – Water Department Billing (2014M-311)
… review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Overview – Enhanced Reporting
… forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overview