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Vestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… and has plans to generate economic expansion and advance smart growth goals in the years ahead, according to a report … rehabilitation projects. The city of is also developing a Smart Growth Comprehensive Plan, using an $80,000 state grant … completed in 2025, will engage the community in promoting smart growth, sustainability and clean energy principles, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Jericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to this section shall be furnished without cost to the person served…. (emphasis added). The primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – … to the State and requires the State to use the resources in accordance with specified purposes and/or time … referred to as eligibility requirements, must be satisfied for a transaction to occur. Voluntary nonexchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… benefit. Shop employees used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… incompatible functions. Employees do not use leave request forms or time sheets that include hours worked. Five … personnel records. Require the use of leave request forms for both advance requests and documented absences with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… made reasonable estimates of anticipated Program expenses for the current year and the immediately upcoming year and … Act of 1993 (CACA), the Department is responsible for developing and administering this Program. Air pollution … cover all reasonable direct and indirect costs necessary for the Department to develop, administer, and enforce the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceGlen Cove City School District – Lead Testing and Reporting (S9-25-17)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … and remedial action plans that identified water outlets for sampling and which water outlets they exempted, District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Letchworth Central School District – Financial Management (2013M-332)
… surpluses. Although District officials appropriated $300,000 of fund balance in each of the last five fiscal years to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Agencies Bulletin No. 1169
… process and to provide agencies with instructions for resolving discrepancies. Affected Employees Employees who … Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match; Date of … code not checked Other SSN Deceased Contact the SSA office for more information Note: A message will be posted to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesTechnology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) … protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsState Agencies Bulletin No. 1401
… Purpose To inform agencies of the revised timeline for the testing and conversion of the account codes in … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Due to the … to accommodate the potential impact to agencies and allow for additional testing by OSC and agencies. SFS will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1401-new-york-state-payroll-system-payserv-conversion-statewide-financialManagement of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Oversight of Weights and Measures Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … The Department uses several databases to collect data for monitoring and tracking purposes, including to review …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followAccounts Receivable Collection and Reporting
… receivable collection and reporting procedures were in compliance with applicable laws and regulations for the … mission is to advance innovative energy solutions in ways that improve New York's economy and environment by … billing accounts receivable balances of any State public authority. Between fiscal years 2011-12 and 2013-14, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reporting