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Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance … insurance policies currently held and take steps to ensure all insurance policies are in compliance with legal …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Town of North Elba – Cash Collections (2020M-49)
… were properly accounted for and deposited. Key Findings The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Tompkins County Public Library – Financial Management (2015M-250)
… condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. … The Tompkins County Public Library is the central library for the Finger Lakes Library System and serves libraries and … 47,000 registered borrowers. Budgeted appropriations for 2015 totaled approximately $4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … Services (BOCES) is an association of 12 component school districts. The BOCES, which delivers services to … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Three Village Central School District – Fuel Inventories (2015M-271)
… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mClarkstown Central School District – Time and Attendance Records (2017M-150)
… The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with … approximately 8,400 students. The District is governed by a seven-member Board of Education. Annual payroll costs are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… York school districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesCompliance With Navigation Law
… safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The … 1, 2017 through October 31, 2019. About the Program With its vast network of waterways, including about 70,000 … 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… State Comptroller Thomas P. DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed … State Comptroller Thomas P DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillards have agreed to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightNutritional Assistance – Federal Funding and New York
… afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the … $7.35 billion total benefits in Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance program, is … the Office of the State Comptroller, 11.3 percent of New York households suffered from food insecurity in 2020 to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceForms and Publications
… find the security/cash item you are requesting to claim. Change of Address Form - Use this form if your address has changed …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Vested Retirement Benefit – New Career Plan
… and wish to receive your benefit. 1 Updated 10/22 … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitTown of Sheridan – Disbursements (2023M-101)
… and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) … position or duty. Ten individuals were paid $372,636 to exclusively conduct non-Town work related to an intermunicipal agreement, and the former Supervisor was …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Sag Harbor Union Free School District – Child Care Program (2016M-211)
… a separate record for each family to document if the full or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written policies … including, but not limited to, rate schedules with full and reduced rates, procedures for approving applications …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… audit was to evaluate the District's financial condition and selected employee reimbursement payments for the period … one school with approximately 200 special needs students and provides transportation, health and welfare services and textbooks to approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected