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Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesse-valley-2022-39.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highlands-2021-152.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfOversight of Undistributed Child Support Funds (2017-S-17) 90-Day Response
To determine if the Office of Temporary and Disability Assistance’s oversight and guidance are sufficient for local social service districts to effectively...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s17-response.pdfFederal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfFederal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdfFederal Funds To New York City: Temporary Assistance for Needy Families
TANF funding is expected to be the City’s largest source of direct federal funding in fiscal year (FY) 2025, at about $2 billion, with more than half allocated to the Department of Social Services (DSS).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-temporary-assistance-for-needy-families.pdfDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… which received 24.9% of the total, followed by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). … showed disbursements. Of these, only the funds for Breast Cancer Research and Education and Alzheimer's Disease Support …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… a Notice of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). … your Account Representative to inform them that the award is not available. After all avenues of resolution have been … A CMIA federal interest liability will accrue when it is demonstrated that the state paid out its own funds for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityTown of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Plainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report … To determine the extent of implementation of the four recommendations included in our initial audit report Enhanced Medicaid Payments to Selected Home Health C …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Board of Cooperative Educational Services (BOCES) officials ensured the third-party administrator … arrangement (HRA) in a timely manner. Key Findings BOCES officials did not ensure the administrator returned … DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTuckahoe Common School District - Financial Condition (2018M-191)
… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19