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Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… 17, 2014. Background The Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie … CheektowagaMaryvale Union Free School District Financial Condition 2015M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mState Agencies Bulletin No. 1916
… purpose of this bulletin is to provide agency instructions for processing the 2021 Tool Allowance Payment. Affected … of Transportation, the Division of State Police, and the Office of Parks, Recreation, and Historic … titles are eligible: Service & Repair Mechanic (Motor Equipment) Service & Repair Assistant (Motor Equipment) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentOpinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Warsaw Central School District – Financial Management (2016M-278)
… 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Monticello Central School District - Fund Balance Management (2020M-2)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s … Determine whether the Board and District officials properly managed the general funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Ardsley Union Free School District – Reserve Funds (2015M-348)
… through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in … Ardsley Union Free School District Reserve Funds 2015M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … the State’s financial position as measured by Generally Accepted Accounting Principles (GAAP), and selected economic … by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportManagement of the Student-School Matching Algorithm
… Objective To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … To determine whether New York City Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures are … account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care … costs and if so to quantify the overpayments made by United …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … Town of Plymouth Town officials adequately accounted for secured and properly procured fuel and motor oil …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… Mount Sinai Union Free School District Financial Condition Management 2018M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New … State Comptroller Thomas P. DiNapoli. “The transition to Next Generation 911 is a complex, but vital upgrade that … with counties that need assistance.” Moving to Next Generation 911 has complexities beyond just updating …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfThousand Islands Central School District – Purchasing (2016M-283)
… April 30, 2016. Background The Thousand Islands Central School District is located in the Towns of Brownville, Cape … Thousand Islands Central School District Purchasing 2016M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Oversight of Hazardous Materials and Waste (Follow-Up)
… initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the Program Our initial … safeguard campus communities against hazardous materials and waste. Our audit found that SUNY officials have established controls over and complied with hazardous waste regulations that provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Charter School for Applied Technologies Payment to Affiliated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Poughkeepsie City School District - Payroll (2019M-110)
… complete report - pdf] Audit Objective Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and … enforce procedures over leave accrual record maintenance. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Greenwich Central School District – Claims Auditing (2016M-37)
… September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37