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Valley Stream Central High School District – Capital Assets (2025M-16)
… numbers, serial numbers and manufacturer information. 19 assets totaling $52,992 had a missing or incorrect asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to … known as the AFR. The board of fire commissioners is responsible for overseeing the general management and … prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire … Did the North Creek Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting … letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and Office of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… of Windsor (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… million. The Board of Education (Board) appointed the claims auditor to audit and approve all claims, including non-payroll disbursements. The Assistant … audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSouthwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … agreed with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Avoca Central School District – Procurement (2025M-29)
… fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Coventry Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Town of Cato – Supervisor’s Records and Reports (2025M-141)
… and transparency. These records are essential for a town board and officials when monitoring a town’s financial … records and providing financial reports to the Town Board (Board). The Town’s budgeted appropriations for 2025 totaled …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Churchville – Procurement (2025M-140)
… according to statutory requirements set forth in New York State (NYS) General Municipal Law (GML) or the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by spending … influx of asylum seekers into the five boroughs, according to a report released today by State Comptroller Thomas P. … difficulties over the past few years and must continue to show fiscal discipline going forward,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… of the fixed term, it is necessary for the agency to process a contract extension. This extension requires the … term. If during the contract term there is a substantial change in scope or in the contract amount, the agency must … right to terminate for convenience on (fill in expiration date of initial contract period) and on each subsequent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contracts