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Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Medina Central School District - Reserve Funds (2019M-165)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s reserve … a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. … to the public the financial information required by law, they did not include actual historical expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Honeoye Central School District - Information Technology (2019M-9)
Determine whether the Board and District officials effectively managed the District’s information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/honeoye-2019-9.pdfSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Budget Review The purpose of our audit was to review the District's financial management practices for the period July 1, 2015 through November 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Longwood Central School District – Purchasing (2016M-16)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Gold Coast Public Library District – Claims Audit (2014M-237)
… determine whether all claims were audited before payment for the period January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North … provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Cayuga Heights – Board Oversight (2014M-292)
… policy to ensure that it meets the requirements of State law and monitor for compliance with the policy as part …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the … January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure … Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers2023 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2023.pdf2024 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2024.pdfScarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information technology (IT) systems were adequately secured … The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Duanesburg Central School District – Separation Payments (2014M-67)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through November 30, 2013. Background The Duanesburg Central School District is located in the Towns of Duanesburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $42.6 million. Key … Key Recommendations There were no recommendations as a result of this audit. … Blind BrookRye Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overLittle Falls City School District – Leave Accruals (2016M-64)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million. Key Finding … Key Recommendations There were no recommendations as a result of this audit. … Little Falls City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… of homes and commercial buildings, advanced manufacturing investment and production, clean electricity production and investment, carbon capture and storage and other activities …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersSyracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290