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DiNapoli Statement on Sentencing of Special Education Provider
… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool … special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the pockets of unscrupulous contractors.” In May, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … short-term financing is issued only if needed. … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283South Huntington Union Free School District – Financial Condition (2016M-132)
… for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related … in a manner that benefits District residents. Pay for OPEB expenditures using fund balance designated for this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Putnam – Accounting Records and Reports (2022M-188)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal … Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … Key Findings Over the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … or plan to initiate corrective action. … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Overview – Improving the Effectiveness of Your Claims Auditing Process
… claims. It also is our hope that the information contained in this guide will be valuable to new board members and … The following is an overview of the information contained in this guide: What Is a Claim? Who Is Responsible? … Auditing Payments Not Requiring Pre-Audit Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in pension payments. In September 2022, the former clerk of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and developed a multiyear financial plan
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24