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Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … activity to ensure that capital project expenditures do not exceed authorized amounts. Develop a multiyear plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149New York City Construction Industry Booming
… said. “In 2018, the construction industry was nearly 11 percent larger than it was 10 years earlier. The industry … In New York state, the construction sector was nearly 11 percent larger in 2018 than the prerecession level in … followed by Houston, Los Angeles, Dallas-Fort Worth and Chicago. In addition to the five boroughs, the metropolitan …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… options in a food group, unlike the TFP (e.g., more fresh fish instead of canned tuna, more berries instead of … peanut butter, dried and canned beans/peas, and canned fish, as well as soy-based beverages, tofu, fruits and …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsLindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Horseheads Central School District – Financial Condition (2016M-138)
… is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a … did not maintain complete and accurate records to account for all of the Company’s financial activities and did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfArlington Fire District – Station Number 5 Renovation (2022M-54)
… used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold … use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for … disclose their financial interest in the lease agreement and lease amendments between the District and the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … average annual operating deficit would have increased to almost $179,000. Key Recommendations Complete a … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Ashville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Agencies Bulletin No. 1176
… Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Aircraft Mechanic Construction Equipment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Madison County - Claims Audit and Payment Process (2019M-142)
… Board approval. The Treasurer did not control the check signing process for computer generated checks and allowed a … directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142