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Camden Central School District - Claims Audit Process (2019M-124)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings We reviewed 91 … $1.3 million (7 percent) paid during the audit period and found they were generally supported by adequate … claims were adequately documented for appropriate purposes and properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Haldane Central School District – Information Technology (2021M-84)
… included generic and former employee accounts. Create secondary user accounts, for three network user accounts with … user accounts with administrative permissions and create secondary accounts to be used for non-administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84State Agencies Bulletin No. 550
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees Employees represented by the … implements the agreement between the State of New York and the Public Employees Federation and provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicGeneral Brown Central School District - Building Renovation Project (2019M-21)
… officials properly establish, monitor and account for the building renovation project? Noteworthy Achievements District … the necessary records to account for and monitor the building renovation project. There were no recommendations as … officials properly establish monitor and account for the building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTuckahoe Common School District - Financial Condition (2018M-191)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured that fund balance … Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted appropriations) in fund … was not needed to fund operations. Overfunded three of the five reserves. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. … documentation and for appropriate purposes. Prepare check disbursements only after receiving proper authorization …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate … The state agency in charge of the oversight and inspection of 561 … state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsMonitoring of Construction Management
… if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they … determine if the Office of General Services is adequately monitoring construction management contracts to ensure they …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementSpencerport Central School District – Employee Benefits (2025M-65)
… District officials did not perform an adequate independent review of separation and unused leave calculations and … District officials did not implement a practice to review supporting documentation when reviewing and approving … a total of $1,715 for unused leave. Without an adequate review and approval process, District officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Franklin Square Union Free School District – Website Transparency (2025M-93)
… of Information Law (FOIL) contained within New York State Public Officers Law Section 89. Audit Summary District … report card with budget comparisons, tax levy comparisons, fund balance information and schedule of the District’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Review of the Financial Plan of the City of New York - June 2013
On May 2, 2013, the Mayor released his executive budget for FY 2014 and the associated four-year financial plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2014.pdfAn Economic Snapshot of Flushing, Queens - September 2011
The neighborhood of Flushing, located in northcentral Queens, has a rich history steeped in religious tolerance and cultural diversity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012.pdfRye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfNorth Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfTown of Lincoln - Town Clerk (2023M-31)
Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lincoln-town-2023-31.pdfMedicaid Program: Managed Care Payments to Unenrolled Providers (2021-S-6)
To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s6.pdfVillage of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdf