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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Operations (Delaware County) The town supervisor relied on the bookkeeper to perform most of the town’s financial … the required annual financial report with the Office of State Comptroller since 2008. Genesee County Industrial …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… that lie ahead. I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls.” The …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… Scores Data Files FSMS Search Tool Tool AFR Non-Filers Webpage Tracker Tool …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… not-for-profit company that was located at 1854 Cornaga Avenue in Far Rockaway, Queens. The now defunct center … Rockaway in Queens and in Williamsburg and Borough Park in Brooklyn. State Comptroller DiNapoli said, "My office's audit … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range … if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of $2,000 or $2,500. Key Recommendation Consider offering a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfTuckahoe Common School District – Purchasing (2013M-158)
… District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with … for purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Review of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfFranklin Central School District – Information Technology (2022M-19)
Determine whether Franklin Central School District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/franklin-2022-19.pdfNew York’s Economy and Finances in the COVID-19 Era
In the second quarter of 2020 total wages paid in New York State declined by $125 billion or 74 percent in comparison to the second quarter of 2019 according to new data from the US Bureau of Labor Statistics BLS
https://www.osc.ny.gov/reports/covid-19-december-16-2020Adult-Use Cannabis Accounting Bulletin
Office of the New York State Comptroller, Adult-Use Cannabis Accounting Bulletin
https://www.osc.ny.gov/files/local-government/publications/pdf/adult-use-cannabis-accounting-bulletin.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Chautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured … Determine whether Chautauqua Lake Central School District District officials procured fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusEnlarged City School District of Troy – Leave Accruals (2014M-144)
… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
https://www.osc.ny.gov/files/local-government/publications/pdf/AffordableCareActCountyMedicaidChanges.pdfMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… $15,700 lacked itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District … Whitehall Central School District Internal Controls Over Payroll 2013M159 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m