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Carthage Central School District – Financial Condition (2014M-138)
… and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… through February 28, 2014. Background The Wallkill Hook, Ladder and Hose Company provides fire protection services for a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… Certification of Internal Controls over Payments Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework that … (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlWall Street Bonuses Rose In 2012
… the industry is still restructuring. Despite its smaller size, the securities industry is still a very important part …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Comptroller DiNapoli Releases Municipal Audits
… and monitor the budgets for the general, water and sewer funds. As a result, total fund balance decreased …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… information provided by the State Legislature and by the Department of Transportation: Background - In Chapters 637 … public transportation or freight transportation purpose. Reimbursement Process - Mutli-Modal capital projects are … sponsor must certify on their reimbursement request form that the projects have a ten year service life and for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… guilty to felony corrupting the government for the theft of more than $24,000 in auto parts and supplies from the … the Madison County District Attorney’s Office for their work in securing this conviction.” Relyea, 64, of Canastota … has already paid back $20,000. Both Relyea and Rapasadi retired during the investigation and were not employed with …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyClaims for Multiple Owners
… address listed in the Owner Address field. See Claims on Behalf of Another Person if: your name is not listed but … one of the owners. Search Enter your name in the "Search for Individual box" on our Search for Lost Money page. Then … you authority to act on the owner's behalf. If there is a death, divorce or other type of change associated with the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-multiple-ownersCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… report – pdf] Audit Objective Did the Caledonia Fire Department (Department) Board of Directors (Board) provide … are properly managed. This includes ensuring comprehensive records are maintained, duties are appropriately segregated … controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mEthics
… of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments [docx] Model Code of Ethics - Fire Districts [docx] Model Code of Ethics - Frequently Asked Questions [pdf] … …
https://www.osc.ny.gov/local-government/resources/ethicsDiNapoli: State Agency Overtime Hits Record $611 Million
… earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase compared to 2012, … State Comptroller Thomas P. DiNapoli. Overtime increased in 2013 for the third straight year. “State employees logged … To hold the line on state spending, state agencies should double their efforts to reduce this expensive habit.” …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Utica City School District – Financial Condition (2013M-341)
… To meet short-term cash flow needs, the District borrowed at least $10 million each year, incurring about $150,000 for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341School Districts’ Energy Performance Contracts (2013-MR-1)
… , and Schoharie Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy … entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. Background An EPC …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Long-Term Care Ombudsman Program
… for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted … Use the resulting information to develop and implement strategies to improve access to ombudsman services. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … years ended June 30, 2016 for the Apple and Sour Cherry Market Orders and for the two years ended March 31, 2016 for the Apple, Cabbage, and Onion Research and Development Programs. The department should work with the …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-audits