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Taconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Portville Central School District - Cafeteria Collections (2018M-244)
Determine whether cafeteria collections were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/portville-2018m244.pdfDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… than 2.7 million payments worth more than $8.5 billion in February 2014. His office also rejected 157 contract … Medicaid administrative services contract is implemented in state fiscal year 2015-16. Office of General Services – … City – Transportation Grants Approved nearly $6 million in state Department of Transportation grants for New York …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186City of Fulton – Capital Projects (2021M-184)
… maintained capital projects fund records, monitored project financial results against budgets and closed out … of individual projects or determine the correct capital project fund balance because: The Chamberlain did not … complete, up-to-date capital projects records for each project. The Council did not approve capital projects …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184New Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfLegal and Regulatory Authority To Do Business
… Services Administration US Department of the Treasury Not-for-Profit/Charities Registration NYS Office of Attorney … Online resources for state agencies researching a prospective vendors legal …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessTown of Bethlehem – Information Technology (2025M-25)
… has a Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is responsible for managing the network and computers for the … the Police Department. Additionally, the MIS Department is responsible for the Town’s servers, firewall and all IT …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport … Some employees have been acquiring comp time during normal work hours. There is no established deadline when a request …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Washingtonville – Budget Review (B24-6-1)
… tentative budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 … notes are issued. During the time that LFL Section 10.10 is in effect, the Village’s tentative annual budgets must be … contingency and a $20,000 water fund contingency. There is no contingency for the sewer fund. Given the potential …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Travel/Conference Claim Requirements – Travel and Conference Expense Management
… same audit requirements apply to vouchers submitted by all travelers, including members of the governing board and other …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionVillage of Keeseville – Financial Condition (2013M-192)
… total fund balance for the general, sewer, and water funds at the end of the last three fiscal years were either … the Board were not aware of the general, sewer, or water funds’ actual operating results and overall financial … fiscal year. Specifically, the general, sewer, and water funds had a combined total deficit fund balance of $4,623 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Sagaponack Common School District - Fund Balance Management (2018M-53)
… exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… bases because a village is located within the Town. As a result, it is important for Town officials to accurately … $74.3 million in sales tax revenue to the Town. Audit Summary Town officials did not properly budget for and … benefit from the County sales tax distributions. As a result, taxpayer inequities occurred. See Appendix B for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Enterprise Charter School – Enrollment and Billing (2014M-378)
… October 28, 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Opinion 91-1
… 328 NYS2d 857; cf . Suffolk Roadways v Minuse , 19 AD2d 888, 244 NYS2d 651). By requesting bids in this manner, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to … initially referred for special education during school year 2016-17. Our audit found that DOE was not adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followAlexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/alexandria-2020-109.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
Determine whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and deposited intact and timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/northville.pdf