Search
Court Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid … for directing and overseeing the administrative operations of all courts in the Unified Court System (UCS). UCS serves … courts that assist in the maintenance and improvement of court facilities. The Court Facilities Incentive Aid …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programEllenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into … District’s IT system in at least six months from the date of our test. Established written procedures for granting, … changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Dryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an … Prepare monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Brocton Central School District – Claims Audit (2023M-15)
… – pdf] Audit Objective Determine whether Brocton Central School District (District) claims were properly audited … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15East Greenbush Central School District – Claims Processing (2015M-302)
… the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302State Agencies Bulletin No. 1393
… Purpose To inform agencies of actions required to ensure that payroll earnings charges … updates in SFS by March 20, 2015 , prior to the start of the FYE processing. Updates to Position Pools in PayServ … . Please include the bulletin number in the Subject line of all emails pertaining to this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideBethlehem Central School District – Credit Cards (2017M-41)
… credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for … The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws … from the District bank account without the Treasurer’s authorization. Key Recommendations The claims auditor should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… was established in 2002 to receive the charitable funds resulting from the conversion of Empire Blue Cross Blue … (SONYMA) The SONYMA was created to help make mortgage funds available to the public during times of credit … from banks on the condition that the banks reinvest the funds in new home mortgages within the State. The SONYMA is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 2001-5
… district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. 82-242, p 302 is … authorizes a fire district to offer rewards in connection with other matters, such as incidents involving injury to … to offer such rewards in light of its express power with respect to fire prevention and safety, and its power …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Scarborough Fire District – Board Oversight (2025M-117)
… funds are managed with accountability, transparency and integrity. This critical function can help maintain public …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Otselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfNewark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfHudson City School District – Information Technology (2020M-157)
Determine whether Hudson City School District (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hudson-city-2020-157.pdfGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfMarcellus Central School District – Procurement (2016M-230)
… The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Homeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. Background Under this contract, Homeowners …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc