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Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71State Comptroller DiNapoli Releases State Audits
… that the procedures used by Westchester officials to certify students for state financial aid substantially … Nonetheless, auditors identified opportunities for OGS to improve its effectiveness. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-390
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 9, 2009. Eligibility and … Staff Nurse and Nurse Practitioner After the first year of service, be in Active pay status for at least 200 workdays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Thurston 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-430East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Programs: Benchmarking Benefits (November 2024) New York City Cost of Living in New York City: Housing (January 2024) …
https://www.osc.ny.gov/reports/caucus2025Fairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fChenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the … School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Accounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … through regional offices located at various addresses in New York State (e.g., entities such as Time Warner Cable and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceState Comptroller DiNapoli Releases Municipal & School Audits
… and deposited rental fees, issued refunds and disbursed funds for rental hall purchases and operating expenses. He … the timeframes established by state law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… (officials) established adequate internal controls over: The retiree health insurance contribution billing process. … process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with … statutes and District policies. Noteworthy Achievements The District generally complied with New York State General … required quotes and found that District officials obtained the required number of quotes. We selected 10 vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Southold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Tompkins County – Solid Waste (2014M-336)
… being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Legislature. The Department’s budgeted appropriations for 2014 totaled approximately $6.3 million. Key Findings The … effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the recycling program has …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336