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Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Downsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal … 1, 2014 through January 13, 2016. Background The Edgemont Union Free School District is located in the Town of … for these services at reasonable intervals. … Edgemont Union Free School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Opinion 91-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 2004-9
… CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to … by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state … that receive federal, state, or local government funding" for the joint purchase of goods, supplies and services. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Tompkins County – Solid Waste (2014M-336)
… Background Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is … various programs to divert waste from the landfill and monitors program effectiveness by tracking results at …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices … in northeastern New York State and has a population of approximately 51,600. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… can also use Open Book New York using the State Payments search capabilities (refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Ardsley Union Free School District – Reserve Funds (2015M-348)
… the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a … to eligible employees when determining the amount to fund the EBALR. … Ardsley Union Free School District Reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Burnt 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOpinion 90-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services of a building inspector, we note initially that State law does not provide for the position of village … ). We note, however, that for the purpose of applying the State Environmental Quality Review Act (see Environmental …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: The Rockaways is on the Rise
… Superstorm Sandy, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The population has … developments projects in the pipeline, the Rockaways is coming back. Today's report shows how far the Rockaways …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOctober 2001: Fund Financial Statements
… 2002 accounting release , OSC will continue the policy of fund level reporting for meeting statutory reporting … fund level statements that are needed to permit issuance of the government-wide financial statements for those local … Debt Service Permanent Enterprise Internal Service Pension Trust Investment Trust Private Purpose Trust Agency …
https://www.osc.ny.gov/local-government/publications/october-2001-fund-financial-statements