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Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial … County is located in central New York and has a population of approximately 65,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Merrick Union Free School District – Financial Condition (2016M-240)
… of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Wyoming Central School District – Financial Management (2016M-67)
… Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not … overestimated appropriations. Unrestricted fund balance consistently exceeded the statutory limit. The … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May compared to the … Overall, local collections totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales … P DiNapoli Overall local collections totaled $178 billion up $664 million from the same time last year …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and … million. Key Findings We reviewed four resident school district bills for three resident school districts whose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… About Industry Challenges on Facebook Today at 2 pm New York City’s world-renowned arts, entertainment and recreation … and simple permitting processes as weather warms; Facilitating the flow of federal funding to firms and …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industrySelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls … April 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The court clerks did not return unclaimed exonerated bail totaling $16,287 to the known …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Public Health – 2023 Financial Condition Report
… to $31.3 billion in SFY 2022-23, its highest level ever, due in part to higher enrollment levels impacted by … 7.8 million by the end of March 2023, the highest level ever to that point, largely due to federal restrictions on … 13 percent to $313 billion in SFY 202223 its highest level ever due in part to higher enrollment levels impacted by …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … Definitions An “ Award ” is a final decision directing payment by the State made by either (1) an administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d 916, 456 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. (NHA) … 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318