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Steuben County – Financial Management (2025M-127)
… fund balance? Audit Period January 1, 2021 – July 31, 2025. We extended the audit period back to 2014 to review … in annual financial reports. Understanding the Audit Area A key measure of a county’s financial condition is its … operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 million and $29.2 million, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Comptroller DiNapoli Releases Municipal Audits
… Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The town’s proposed … that the significant revenue and expenditure projections in the proposed budget appear reasonable. However, city …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… released in August 2016. Background The Horseheads Central School District (District) is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fAlexandria Central School District – Financial Condition Management (2020M-109)
… report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. … District officials did not adopt reasonable budgets and adequately manage financial condition during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… inadequate oversight by the state Office of Alcoholism and Substance Abuse Services (OASAS), according to an audit … provide services to New Yorkers who are trying to overcome substance abuse problems, but it requested and received … costs. Officials from the Office of Alcoholism and Substance Abuse Services must recoup this money, which should …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesSauquoit Valley Central School District - Procurement (2019M-228)
… bidding. Key Findings District officials did not: Seek competition for seven professional service providers who … a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… relative to income from 2000 to 2012, with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by State Comptroller Thomas P. DiNapoli. “Regardless of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState Comptroller DiNapoli Releases School District Audits
… levies than necessary. Find out how your government money is spent at Open Book New York . Track municipal spending, … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Mahopac Central School District – Noninstructional Payroll (2020M-32)
… costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris … which operates one school with approximately 400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsSchroon Lake Central School District - Claims Auditing (2019M-97)
… Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements made during the audit period were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97State Agencies Bulletin No. 1600
… Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget … For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program Value Fund Value Acct Code OER01 1120220 … in All Other Payroll Pool Codes SFS Business Unit Dept. Value Program Value Fund Value Acct Code OER01 1120220 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-paymentXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… these assets, as reduced by appropriate depreciation, as general assets of the State. Capital assets will be … useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of this Chapter. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingEastport-South Manor Central School District – Building Safety (2020M-18)
… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key … action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations Implement a … Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building inspection is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfEconomic Impact of Tariffs – Federal Funding and New York
… The U.S. has a long history of imposing tariffs on goods imported into the … of New York’s farms and businesses, the tariff policies are contributing to elevated prices for household goods, and … reported are based on the price paid for those goods; when adjusting for the change in prices, real import growth …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152