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Rochester Academy Charter School – Purchasing (2013M-144)
… fiscal year operating expenses totaled approximately $3.3 million. Key Finding The School did not have sufficient …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is … in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Transportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a … responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 … responsible for maintaining more than 42700 lane miles of highway …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The … the importance of this legislation and signing the bill into law. I also want to thank bill sponsors Senator Jack Martins and Assemblymembers … Legislative bill S7352A09823 was signed into law on December 17 …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Uniondale Union Free School District – Information Technology (2023M-61)
… – pdf] Audit Objective Determine whether Uniondale Union Free School District (District) officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Westchester County - Financial Condition (2018M-151)
… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have … 2013 to $83.7 million in 2017. A debt service obligation of $159.8 million in 2017 (7.6 percent of the budget), an …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Ellicott – Fiscal Stress (2013M-269)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … over-estimated revenues. Key Recommendations Monitor the availability of unexpended surplus and actual revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and … in PayServ. For more information see Payroll Bulletin No. PIP-011 . Effective Dates Effective immediately. OSC … State Agencies Bulletin No 1907 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemVestal Central School District – Fund Balances (2017M-91)
… Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be … in accordance with GML that gives District staff guidance when purchasing goods and services. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Lincoln - Disbursements (2022M-198)
… approve claims prior to payment when required and ensure all claims include adequate support before approving them. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Bradford Central School District – Financial Management (2016M-253)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 million. Key Findings The … to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When … by amounts ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Mahopac Central School District – Financial Condition (2013M-302)
… District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings The District was … steadily grown during the period reviewed. During the 2011-12 fiscal year the District produced an operating surplus of … and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … requirements of this policy or require District officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-17530% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeMonitoring of Air Quality (Facility Permits and Registrations)
… and contribute to other serious health effects. Fish and wildlife show harmful effects from acid rain and mercury in … 6, Part 201, of the New York Codes, Rules and Regulations (Regulation). The Regulation, along with the Uniform … with the newly issued Climate Leadership and Community Protection Act. The facility has challenged the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrations