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March 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of … shall establish a handicapped parking education program for the purpose of providing education, advocacy and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The … (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a lack of enforcement …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … was not always adequately supported. In some instances, for students with less than full-time enrollment, School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… members. The School was established in 2008 under SUNY authorization and provides elementary education to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… activities or establish internal controls over transaction authorization and recordkeeping. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38How is an audit scheduled?
… Most of our audits of local governments are the result of a risk assessment process that takes into … or recent legislation involving periodic audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledState Comptroller DiNapoli Releases Audits
… from environmental and community advocates because of health concerns related to the burning of natural gas, and … goal of reducing energy usage by 20 percent. Department of Health (DOH): Managed Care Organizations (MCOs): Payments to … Department of Labor: Examination of Unemployment Insurance Benefit Payments Jan. 1, 2018 – Dec. 31, 2018 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… units of supportive housing over the 15-year period ending in 2031. The Office of Mental Health serves as the lead … conditions at some housing units, and inadequate case management for support services. New York City Civilian … an assessment of the bidder and minority-and-women-owned business enterprise (MWBE), small business, and …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the … The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Elba Central School District – Financial Condition (2013M-240)
… period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, … in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reimbursements by the village for health care benefits of its officers and employees. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Mechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365