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Ellicottville Central School District – Purchasing (2014M-177)
… April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, … Ellicottville Central School District Purchasing 2014M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… stress (55-65%), is susceptible to fiscal stress (45-55%), or no designation (below 45%). The fiscal stress scores for …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… over 870,000 (2.5 percent) fewer than the same period in 2024. 1 Figure 1 shows the monthly change in visitor arrivals … Change in International Arrivals to the U.S., by Month, 2024 vs. 2025 (in thousands) Note: Excludes arrivals from Canada …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers.
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2019-156.pdfThousand Islands Central School District – Financial Management (2022M-201)
… Objective Determine whether the Thousand Islands Central School District (District) Board of Education (Board) and … audit school district Thousand Islands …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… agreement between Empire and St. Francis. Background The New York State Health Insurance Program (NYSHIP) provides … None Other Related Audits/Reports of Interest New York State Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance Program/Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfState Comptroller DiNapoli Releases Municipal Audits
… , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget … inspections of all potentially eligible businesses. West Albany Fire District – Credit Card Purchases (Albany … Thurman Wading River Fire District Warren County and the West Albany Fire District …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… need funding, the District incurred interest expenditures and other fees that could have been used to fund other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfHuntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178DiNapoli Appoints Government Relations Staff
… Congresswoman Carolyn McCarthy of Long Island. As a congressional aide in her district office, Stevens was the education liaison for …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffChappaqua Central School District - Fixed Assets (2022M-186)
… - pdf] Audit Objective Determine whether Chappaqua Central School District (District) officials properly monitored and … audit school Chappaqua fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186New York’s Economy and Finances in the COVID-19 Era
… with large declines in wages included construction, retail and wholesale trade, and the arts, entertainment and … and waste services $6,006.1 ($1,318.9) -18.0% Retail trade $7,066.9 ($1,615.9) -18.6% Construction $5,551.6 …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Area #1 – IT Policy – Information Technology Governance
… key responsibilities and explain the consequences of policy violations. The governing board should provide … and other local agencies to have a breach notification policy or local law. 2 Such policy or local law must require … may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Data …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – … Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusBeekmantown Central School District – Payroll (2017M-26)
… November 30, 2016. Background The Beekmantown Central School District is located in the Towns of Altona, … Beekmantown Central School District Payroll 2017M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Guide to Financial Operations
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) … to Financial Operations GFO acts as a reference source for statewide accounting policies procedures and the Office …
https://www.osc.ny.gov/state-agencies/gfo