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Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

Determine whether the Board and District officials implemented cost-effective measures to control expenditures.

https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdf

Oversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80)

To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s80.pdf

Franklin-Treadwell Fire District – Disbursements (2021M-16)

Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdf

Hancock 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.pdf

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… provides guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … or Department ID is needed. A determination on the agency request will be provided through the SFS Helpdesk. CONTRACT …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

Town 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-62

City of Troy – Budget Review (B18-5-8)

… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

Town 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-186

NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion

… value of the Fund's sustainable investments to more than $7 billion. "We've successfully shifted significant holdings … from Goldman Sachs Asset Management (GSAM) and launched in January 2016. It is modeled on the Fund's existing indices of …

https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billion

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Fiscal Stress in School Districts Common Themes for School Year 2017-18

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdf

Fiscal Stress in School Districts Common Themes for School Year 2016-17

https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2016-17.pdf

Travel/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-requirements

Chenango Valley Central School District -- Budget Review (B19-4-2)

The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal year.

https://www.osc.ny.gov/files/local-government/audits/pdf/chenango-valley-br-4-2.pdf

VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables

… provide that whenever the compensation of an employee is paid from Federal and other dedicated revenue funds of the … exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by the total … cash or for budgetary issues, redirect functionality is available to agencies to use an alternate chartfield …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costs

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