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Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Town of Farmersville - Town Clerk (2019M-49)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded properly and deposited intact … whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49State Comptroller DiNapoli Releases Audits
… Program – CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil … CVS Health to administer the Empire Plan’s prescription drug program. Under the Contract, CVS Health is required to … aged 60 or older be as independent as possible for as long as possible through support services that help them stay …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsEast Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … assistance to New Yorkers include the Low Income Home Energy Assistance Program and meals for school children. … Fund Grants $155,520 $316,063 $430,461 Low Income Home Energy Assistance $381,233 $558,919 $411,980 IIJA Bridge …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsHyde Park Central School District – Financial Management Practices (2012M-172)
… 3,800 students and 800 employees. The District is governed by the Board of Education which comprises seven elected … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets … fund balance within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mPreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll … guidance on preparing for retirement, including topics to consider as you plan and actions to take. When you’re ready to apply for retirement, you can … process and highlighting important topics and information to consider …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementNew Rochelle City School District – Information Technology (2021M-142)
Determine whether New Rochelle City School District (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-rochelle-2021-142.pdfIX.12.S Questions – IX. Federal Grants
… Questions relating to CMIA implementation and/or requests for … Questions relating to CMIA implementation andor requests for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questionsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … documentation to show justification and authorization for the 48 grade changes made by guidance counselors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-189.pdfEnforcement of Commission Orders and Other Agreements (Follow-Up)
… (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities … to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services … gas moratorium in Long Island, Queens, and Brooklyn. For electric and gas utilities, the Department employs …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followChenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Hancock Central School District - Non-Resident Student Tuition - 2021M-208
Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2021-208.pdfBath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and funds to support incentive programs; however, only a small amount of this funding has been received. Since …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing … a gaming console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalMarcellus Central School District – Online Banking (2020M-66)
Determine whether District officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/marcellus-2020-66.pdfMiddleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/middleburgh-2019-115.pdf