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Great River Fire District – Treasurer Reports (2025M-125)
… they have initiated corrective action, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to … are in place for children who are placed in the custody of relatives or another suitable person outside the foster … today by State Comptroller Thomas P. DiNapoli. “The Office of Children and Family Services needs to do more to protect …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansRFQual #22-02 – Medical Examiner Management Services
… the State Comptroller (“OSC”) Issued: August 15, 2022 The New York State Comptroller (“Comptroller”), as Administrative Head of the New York State and Local Retirement System and the Local … retirement benefits. To view the advertisement, visit the New York State Contract Reporter (CR # 2089628) . All …
https://www.osc.ny.gov/procurement/rfqual-22-02Brunswick Central School District - Online Banking (2020M-6)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking … transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees … Determine whether the Board and District officials ensured online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Herkimer County – Court and Trust Funds (2023-C&T-2)
… report for activity in 2021. The County’s depository (bank used to hold court and trust money) did not pay any … timely manner in accordance with statute. The depository bank holding court and trust money submits an annual …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Livingston County Court and Trust Funds (2022-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… the extraordinary challenge of quickly shifting to remote learning formats. Recent national data show student … in helping students that are most in need to make up for learning loss, while pandemic relief funds for education are … stated, “The results show the profound toll on student learning during the pandemic, as the size and scope of the …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryCuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1EDSS - Revenue Contract / Amendment Help
… What information is required to create a new Revenue Contract / Amendment? The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Revenue Contract / Amendment. EDSS will pull …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpCentral New York Regional Market Authority – Financial Condition (2024M-18)
… managed the Authority’s financial condition and planned for future capital and operational needs. Key Findings The … manage the Authority’s financial condition and plan for future capital and operational needs. The Authority’s … did not adequately monitor and control payroll expenses. For example, they did not budget enough for base pay, …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Richburg-Wirt Fire District – Board Oversight (2025M-73)
… report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … fiscal training records. Understanding the Audit Area Fire districts are district corporations and political … Did the RichburgWirt Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Poughkeepsie City School District - Budgeting (2018M-226)
… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Mattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48South Glens Falls Central School District - Fund Balance (2018M-90)
… of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus … or to reduce District property taxes. Correct accounting records for misclassifications, and accurately report …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Hoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Alexandria Central School District – Financial Condition Management (2020M-109)
… complete report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. Key Findings District … manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdf