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Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraWaverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… period of January 1 through December 31, 2013. Background Madison County is located in central New York and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093CUNY Bulletin No. CU-716
CUNY Bulletin No CU716
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… errors in the District’s calculation of 403(b) matching contributions and in the employee-paid portion of health and … directing the District’s legal counsel to review the excess matching contributions and take appropriate actions to recoup them, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Pearl River Fire District – Purchasing (2016M-407)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016. … State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andKenilworth Fire District No. 2 – Financial Activities (2017M-17)
… fund budget for 2017 totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check images. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17DiNapoli: State Tax Revenues Down $3 Billion
… including an increase in total October tax receipts of $753 million from its August projection. Personal income tax …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionNational School Lunch, Breakfast Programs – Federal Funding and New York
… National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) … among children. NSLP, first established in 1946, served 7.1 million lunches in its first year. SBP started out as a … All program. Funds to New York City Combined, the City’s latest projections include $538 million for NSLP and SBP in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsState Comptroller DiNapoli Releases Municipal & School Audits
… mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to … hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Office of Children and Family Services (OCFS): Oversight of Runaway and Homeless … or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also … released in October 2018 found that OPWDD did not analyze traffic violations to identify whether employees in the New …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … and Expenses at [email protected] . … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can incur. … and certain types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitLake Pleasant Central School District – Payroll (2016M-8)
… review the District’s calculation of its employees’ wages and salaries for the period July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8