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Selected Management and Operations Practices
… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce savings of $103.3 … energy audits, and projects that improve the energy system reliability. As of April 9, 2015, NYPA completed 334 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesCity of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves the City vulnerable to unexpected events. Key Recommendations Work with District officials to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10DiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an audit found she manipulated court accounting records and pocketed cash receipts, according to State Comptroller … the St. Lawrence County District Attorney with one count of grand larceny in the second degree, a class C felony, and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsPutnam Valley Central School District – Information Technology (2021M-154)
… password security policy to address password requirements. Create secondary user accounts for the IT system for three … local user accounts with administrative permissions and create secondary accounts to be used for non-administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Opinion 92-16
… from volunteer fire company) TOWNS -- Powers and Duties (lease of office from town officers and fire companies) TOWN … his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a … official town duties. You also ask whether a town may lease office space from the private volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Newfane Central School District – Financial Management (2020M-88)
… ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and … Determine whether the Newfane Central School Districts District Board and District officials properly managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Island Trees Union Free School District - School District Website (S9-19-34)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a comprehensive property tax report card …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34DiNapoli Announces State Contract & Payment Actions for December 2014
… Inc. and EnerVision Inc. Office of Homeland Security and Emergency Services Contracts $31 million for 13 Homeland … KPMG LLP for annual financial statement audits. SUNY Stony Brook $2 million with McKesson Technologies Inc. for a cost … for the Prevention of Cruelty to Animals to administer the Animal Population Control Program. Department of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , Mastic Beach Fire … their money is being spent appropriately and effectively." East Hampton Housing Authority – Board Oversight (Suffolk …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Contract and Payment Actions in April
… Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 billion and approved over 4.6 million payments totaling more than $14.4 billion. The office rejected 215 contracts and related transactions valued at $1.7 billion and more than …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilMorristown Central School District – Information Technology (2021M-137)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that details how District officials would respond to IT disruptions. Officials did not: Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… attended by Board of Education (Board) members and cell phones were supported and necessary. District officials … inventories, respectively, totaling $4,433. Expenses for cell phones totaling $7,250 (23 percent) were not properly … Ensure that expenses for Board conference travel and cell phones are properly documented, necessary and supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeTrain On-Time Performance
… whether the Metropolitan Transportation Authority’s New York City Transit trains run on time, and whether actions are … The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s website …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials … as of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and financial plans. As a result, the Board did not convey long-term goals to taxpayers, residents and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Boquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Tuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and approved. Key Findings School officials did not ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payroll