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Tully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tully-2021-138.pdfComptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … Limited-Competition Contracts (2013-N-2) Auditors found ACS officials did not always comply with the Procurement … certain non-competitive and limited-competition contracts. ACS officials did not provide sufficient oversight of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Justice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… from a separate bank account titled the “Binghamton City Sport Leagues” for the period of January 1, 2007, to November …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… The Office for People With Developmental Disabilities’ (OPWDD) … as possible,” DiNapoli said. “Our audit found the Office for People With Developmental Disabilities did not issue … homes had emergency response plans, they did not account for pandemics or emerging infectious diseases, while others …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicNorwich City School District - Fund Balance Management (2018M-198)
… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … Determine whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Central Islip Union Free School District - Claims Audit Process (2018M-170)
Central Islip Union Free School District Claims Audit Process 2018M170
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Town of Sand Lake – Justice Court (2015M-121)
… The purpose of our audit was to evaluate the Courts financial operations for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121West Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfTuition Assistance Program – Fordham University
… University (Fordham), a Jesuit Catholic University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityUnified Court System Bulletin No. UCS-330
… OSC’s automatic processing of the April 2022 Retroactive UCS Uniform and Equipment Allowance (Uniform Allowance … payment with Earnings Code UA5 (Uniform Allowance UCS), OSC will enter the following transactions on the … 2022 or later, with Earnings Code UBA (Uniform Allowance UCS), OSC will enter the following transactions on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andTown of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a … receipts for all Town transactions where no other form of receipt is available. Record payee names and amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137IX.7.J Final Reports – IX. Federal Grants
… either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS records. State agencies are required to … records to federal award records before the final report is prepared and filed with the federal awarding agency. At …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfVillage of Northville – Joint Youth Activity Program (2016M-339)
… Day. A Commission composed of two Village Trustees, two Town of Northampton Board Members and a Northville Central … a record detailing the dates of collections, the payees’ names and the amounts paid when remitting money to the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… sector health insurance programs. NYSHIP covers about 1.2 million active and retired State, participating local … expanded field audits were not conducted on several large chain pharmacies, such as CVS and Walgreens. Additionally, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… from 3 to 5 years of age. The city’s Dept. of Education (DOE) refers students to the schools based on clinical … which partially reimburses DOE based on the schools’ annual claims. Hebrew Institute for the Deaf and Exceptional … $8,745 but could not provide itemized invoices to show what services were provided, or when, or the number of hours …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … The Enacted Budget for State Fiscal Year SFY 202526 is projected to total $254 billion a 52 increase in spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetArchived Data and Publications
… , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 All Data Worksheet in Excel: 2012 , 2013 , 2014 , 2015 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … audit town New Albion …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46