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Galway Central School District - Fund Balance Management (2017M-267)
… Galway Central School District Fund Balance Management 2017M267 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Dalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfCoronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfAccounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsComptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency , East Brentwood Fire District , Town of Essex , Town of Exeter , Town of … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the year when needed. The court clerk maintains up-to-date accounting records, however, the justices and village …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to … consider when developing or updating your travel and conference policy. Travel policies and procedures adopted by …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… for enhanced drug manufacturer discounts and federal subsidies that are not available for claims paid under the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underDeposit Central School District - Financial Condition (2018M-204)
… to examine the cost-effectiveness of special education services and offer programs in-house when it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Plattsburgh City School District - Procurement (2019M-198)
… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 … million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 … totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Alden Central School District – Fuel Management (2024M-90)
… users. As a result: The Transportation Supervisor did not update fuel prices in the system and the bills were … fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users from the Town … Crittenden Volunteer Fire Company (Fire Company) have keys to access the District’s fuel tanks, potentially allowing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsOpinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing … monies, for the purchase of development rights of certain area farms. The monies would be accumulated with monies from … urban development, or would maintain or enhance the conservation of natural or scenic resources" (General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Village of Ballston Spa - Financial Condition (2017M-256)
… Determine whether the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial … and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256DiNapoli: Central New York Economy Slowly Improving
… be well paid. Food manufacturing operations (milk, yogurt, cheese, fruit and vegetable products) have also been locating … state. Read the report : or go to http://www.osc.state.ny.us/localgov/pubs/economicprofile/centralnyregion.pdf For …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingWatkins Glen Central School District - Financial Management (2019M-57)
… and capital plans that set long-term objectives and goals. District officials disagreed with some of our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … the SED preschool cost-based program. Lifeline also shares space and staff with a DoE District 75 program that serves … to the SED cost-based program, including $7,053 in agency administration costs and $8,085 in executive …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report