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Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Amagansett Union Free School District – Financial Condition (2014M-91)
… The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member … through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s … 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Plattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Pendleton – Capital Projects (2024M-72)
… timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each … agreed with our recommendations and indicated they will take corrective action. Appendix C includes our comment on an …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectDiNapoli Announces State Contract and Payment Actions for March 2016
… the NYS teacher certification exam. $410,000 with the US Department of Commerce to design and construct a new … construct a Solar Panel Facility at RiverBend/SolarCity in Buffalo. $95,000 to the Village of Hoosick Falls for … related to licensing fees for the Del Lago Resort and Casino. $1.4 million to the city of Salamanca and $641,000 to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Opinion 89-2
… to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may … competitive bidding requirements. You ask whether General Municipal Law, §103(8), which exempts "municipal … bidder after advertisement for bids where so required by General Municipal Law, §103. General Municipal Law, §103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… issued today by State Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than in nearly every other state for … treatment beds in the Southern Tier, the Finger Lakes and Western New York for New Yorkers with substance use …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that … regulations according to an audit released by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Vestal Central School District – Fund Balances (2017M-91)
… is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… 2014 through January 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school … Young Womens College Prep Charter School of Rochester Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to … trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andMorris Central School District – Fund Balance Management (2023M-47)
… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47