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Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesSouth Country Central School District – Procurement (2013M-91)
… period July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Hammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248City of Troy – Budget Review (B22-5-7)
… and wage costs. The City’s proposed budget includes a tax levy of $28,015,018. Key Recommendations Closely monitor … 2023. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Two of the District’s reserve fund balances are excessive. When considering the total operating surpluses and planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Agencies Bulletin No. 1993
… State Agencies Bulletin No 1993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireHempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the regional median …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualEast Hampton Housing Authority – Board Oversight (2017M-33)
… property in 2016 where another 40 housing units will be built. Operating expenditures for the Authority's affordable …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153South Huntington Union Free School District – Financial Condition (2016M-132)
… Based on projections made by the District’s actuary, the workers’ compensation reserve is overfunded by $1.4 million. Key … fund balance designated for this purpose. Ensure that the workers’ compensation reserve is funded in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Morristown Fire District – Board Oversight (2025M-101)
… and properly audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial Report (AFR) filings as of September … by New York State General Municipal Law (GML) Sections 104-b and 39, respectively. Ensure claims were properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … monitor financial activities throughout the year or review bank reconciliations and bank account statements. We prepared … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Company in the protection of individuals and property from injury, loss, damage or destruction by fire or other … was for a proper Company purpose. We also identified one claim, totaling $11,800, which was paid twice for the same …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … Granville Hook and Ladder Volunteer Fire Company Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… checks performed prior to working at the School. For one worker, School officials did not obtain clearance … their School. A School official told us that because the worker was previously cleared at another charter school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Comptroller DiNapoli Releases School Audits
… of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School … District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield Central … former treasurer did not receive any undue benefit. Beacon City School District – Budget Review (Dutchess County) The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1State Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is required to … Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency contracts. In …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny