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Churchville-Chili Central School District – Financial Management (2015M-354)
… six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted … adopted budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… a region and display the total number of operational AUC retail dispensaries by municipality in that region. The … AUC tax revenue to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains the …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateDebt – 2021 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … health. High borrowing levels may: Indicate an inability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance capital assets and grants. New York State Ranks …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtComptroller DiNapoli Releases School Audits
… District , Sauquoit Valley Central School District , Sharon Springs Central School District and the South Mountain … of approximately $200,000 for the 2015-16 fiscal year. Sharon Springs Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has … usage. For example, authority employees used computers to access multiple websites of a personal, nonbusiness or … software programs are removed; Adopt a breach notification policy and implement a process for analyzing infected …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityHomeless Outreach Services in the New York City Subway System
… for entering Daily Report data into DHS’ homeless Client Assistance and Rehousing Enterprise System (CARES) or … other databases identified by DHS such as StreetSmart, a client tracking and reporting system. Key Findings BRC's … in CARES – the data is unreliable: From a sample of 50 client placements reported in CARES, 20 clients (40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemPreston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal & School Audits
… million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did … inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the … a total cost of approximately $93,000 that were selected for review - four laptop computers with a purchase cost …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not adequately oversee the bookkeeper’s work during their tenure by verifying that all transactions … (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… the county or counties where the district/municipal corporation is located but within New York State Prior … approval of the governing board of the district/municipal corporation. Outside of New York State Prior approval of the governing board of the district/municipal corporation and a finding by the board that the training is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … Financial and programmatic reporting. The annual Single Audit. Inconsistent identifier usage can lead to … should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer … to reduce the tax levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. … Determine whether the South Mountain Hickory Common School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allEast Quogue Union Free School District - Claims Auditing (2019M-78)
… claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling $835,152 for payment … other than those allowed by law, is paid before audit and approval by the claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… School officials did not review tuition billing prepared by the School’s contracted accounting firm. An incorrect … resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School … corrective action. Appendix B includes our comment on an issue raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingVillage of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2013 through 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately … collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with … realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161McLean Fire Department - Financial Operations (2018M-40)
… Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Schenevus Central School District - Financial Condition (2018M-83)
… funding. Complete a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83