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Southern Cayuga Central School District – Financial Condition (2020M-77)

… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Elementary and Secondary Education – 2022 Financial Condition Report

… including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). …

https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… July 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in … South Mountain Hickory Common School District Cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Churchville-Chili Central School District – Procurement (2025M-18)

… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18

Greater Amsterdam School District – Capital Project (2022M-50)

… - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education … Determine whether the Greater Amsterdam School District District Board of Education Board …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50

Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)

… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year … school’s instructional staff were offered mental health training. Seven of the 12 recommended components of mental …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… has not been repaid and improperly used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the … a plan to address the sewer fund deficit, replenish the repair reserve and repay outstanding interfund loans. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15

Financial Toolkit for Local Officials

… Is My Municipality in Fiscal Stress Addressing a Current …

https://www.osc.ny.gov/local-government/financial-toolkit

Le Roy Central School District – Reserve Funds (2022M-110)

… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … Determine whether the Le Roy Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Pittsford Central School District – Payroll (2021M-129)

… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Sodus Central School District – Software Management (2022M-64)

… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … to officials. Key Recommendations Limit permissions for installing software to users who need these permissions to … computers. Establish comprehensive written procedures for installing and periodically reviewing software on District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Jefferson Central School District – Procuring Services (2021M-42)

… without public written disclosure of his interest in the contract with the District. Key Recommendations Seek …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42

Hughsonville Fire Company – Financial Activities (2014M-201)

… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants

… programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget … federal awarding agencies to provide annual information to GSA and OMB on all domestic assistance programs and … federally funded. Using this information as a source, the GSA issues an annual Assistance Listing Number (ALN) formerly …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended

City of New Rochelle - Elevator Inspections (2018M-62)

… property owners. Bureau officials did not follow up on violations/ deficiencies on the inspection reports submitted … elevator deficiencies included 35 instances and included violations such as no emergency phone and no fire …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

State Contract and Payment Actions in October

… and motors at the River Front Pumping Station in Albany County. Office of General Services – Design & Construction … Building at the Pilgrim Psychiatric Center in Suffolk County. $4.1 million with Burns Bros Contracting LLC for the … Allegany, Cattaraugus, Chautauqua, Chemung, Erie, Genesee, Livingston, Monroe, Niagara, Ontario, Orleans, Schuyler, …

https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-october