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Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates … students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates three schools with approximately 1,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372X.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) … transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … all agencies will be able to access the complete list of Class codes in SFS. The Class ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the … Ballston Lake Fire District Length of Service Awards Program Service Credit 2016M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditState Police Bulletin No. SP-251
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 April 2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDepartment of Health (Department) Examination of Travel Expenses
… and regulations. Background State employees are eligible for reimbursement of actual, reasonable, necessary expenses for official business travel. State employees submit Travel and … requires employees to certify each travel expense report is just, true and correct and the balance is due and owing. …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… (SEIT) program to disabled children between the ages of three and five years. During the 2012-13 school year, Mid … The State, in turn, reimburses the counties 59.5 percent of the tuition paid by the counties. Reimbursable costs must … with all Manual requirements. Other Related Audits/Reports of Interest State Education Department: Whitestone School for …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… cashed seven pension checks totaling $8,600 meant for one of the defendants’ deceased mother, New York State … thanks to District Attorney Parisi and Sheriff Imperati for partnering to protect the pension fund from those who try … to thank Comptroller DiNapoli and District Attorney Parisi for their collaboration on this case. The exploitation of our …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing … the people who elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith … G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores our unwavering …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageTravel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of … The objective of our examination was to assess the timeliness of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsThe Alcott School – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Alcott is reimbursed for preschool special education … $52,442 in personal service costs, which consisted of $49,874 in unsupported staff time, and $2,568 in employee … in other than personal service costs, which consisted of $1,889 in inadequately documented expenses, $1,252 in …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualSocial Services Block Grant – Federal Funding and New York
… promote self-sufficiency; prevent abuse, neglect or exploitation of children and adults; reduce unnecessary … Preliminary Plan includes $246 million for SSBG for FY 2025, with the Administration for Children’s Services (ACS) … (DFTA) 9 percent (see Figure 1). FIGURE 1 – SSBG Uses, FY 2026 Preliminary Budget (in millions) SSBG Funds by Services …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits