Search
Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… statutory limit by almost $1.7 million. The Board has not established a policy for funding and using the reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … phases of a transaction. District officials allow third party administrators (TPAs) who process health, dental and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHuntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the … The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Endwell Fire District – Controls Over Financial Operations (2013M-277)
… The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277CUNY Bulletin No. CU-714
… of the July 2021 Increments and provide instructions for payments not processed automatically. Affected Employees … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) … The following Control-D report will be available for agency use on 06/17/2021. This will give agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x … Questions [pdf] … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsCUNY Bulletin No. CU-445
… City University of New York (CUNY) and the CUNY Research Foundation (CUNY RF), certain instructional staff will … payments that will be reimbursed by the CUNY Research Foundation for research work performed. The payment is … through the payroll system to facilitate crediting retirement service. Work may be performed in any facility, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerLocal Governments Should Improve Accessibility for New Yorkers
… (Oneida County) Town of Babylon (Suffolk County) Town of Big Flats (Chemung County) Town of Brookhaven (Suffolk …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersLaFayette Central School District – Reserves (2013M-387)
… $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since the Board funded these reserve funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for funding several …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Opinion 90-38
… we have concluded that if at any time that requirement is not met, the status of the highway as a seasonal limited use …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… The Empire State Development Corporation (ESDC) is a public benefit corporation whose mission is to promote a … ethical decision-making, is transparent, and can withstand public scrutiny. The Council should ensure its employees and … aware of and comply with their responsibilities under the Public Officers Law. … To assess Empire State Development …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials did …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) used its … in their response. … Determine whether the Rockville Centre Union Free School District District used its resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Rome City School District – Multiyear Planning (2021M-144)
… report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established comprehensive … in the District’s response. … Determine whether Rome City School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Opinion 98-13
… registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing historical material) … material, and may, by local law, impose fees and charges for those who visit the town building. A town also may grant money for the support of a museum registered by the regents or may …
https://www.osc.ny.gov/legal-opinions/opinion-98-13South Country Central School District – Information Technology Inventory (2017M-219)
… schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 million. Key Findings Because …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryWalton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if … 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242