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Sullivan County – County Jail Operations (2013M-33)
Sullivan County County Jail Operations 2013M33
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Niagara 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. … School, located in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 … that proof of residence documentation is on file for all students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLockport 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-272March 2000: Handicapped Parking Education Program
… Surcharge receipts should be recorded as revenue in account code A2610 Fines and Forfeited Bail, and expenditures … of these funds will be recorded in expenditure account code A2989 Other Education. Subsidiary records for … over expenditures at years end should be recorded in account code A889 Miscellaneous Reserve. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programState Comptroller DiNapoli Releases Audits
… will meet its goal of reducing energy usage by 20 percent. Department of Health (DOH): Managed Care Organizations … in addressing the problems identified. Department of Motor Vehicles: Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Freeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
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)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
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-45New Paltz Central School District – Financial Condition (2014M-38)
… of July 1, 2012 through November 30, 2013. Background The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and … New Paltz Central School District Financial Condition 2014M38 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… and provides elementary education to approximately 300 students in kindergarten through eighth grades. The …
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)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298State Comptroller DiNapoli Releases Audits
… did not comply with requirements. Office of Children and Family Services – Oversight of Child Protective Services … (Follow-Up) (2024-F-6) The Office of Children and Family Services (OCFS) is responsible for overseeing the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsOpinion 2004-8
… 47 of the Insurance Law (§4701 et seq. , added L 1994, ch 689) generally provides, among other things, for the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyOpinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Community Development Block Grant – Federal Funding and New York
… Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist … as a match for Federal Emergency Management Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary … Assistance Listing Numbers 14218 and 14269 provides annual grants on a formula basis to states and localities to assist …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantSelected State Agencies’ Roles in Financial Literacy
… selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out … in individuals’ knowledge after participating in financial literacy offerings. We also sought to determine what data these agencies use to evaluate and improve financial literacy offerings. The agencies we selected were the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyElba Central School District – Financial Condition (2013M-240)
… average $413,000 in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240