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Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Schenectady City School District – Financial Condition (2014M-168)
… of cash flow requirements. Ensure that future budgets are structurally balanced without relying on fund balance as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … will be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and … the procurement policy to ensure that competition is used when awarding contracts. Ensure that written contracts are …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Westchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … potential significant increased salary and wage costs when these agreements are settled. The County’s adopted …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Wading River Fire District – Gasoline Credit Cards (2017M-5)
… 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … credit card use and monitoring. The credit card policy does not identify the number of cards to be issued or the … officials are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Morris Central School District – Financial Operations (2015M-251)
… had significant balances when compared to their respective liabilities. Key Recommendations Ensure that BOCES’ claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of … to provide guidance to employees and District officials when processing, reviewing or approving separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five … determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased … The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … and compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesDiNapoli Releases Executive Budget Report
… risks and concerns that underscore the importance of taking action to address the trajectory of state spending and improve the state’s structural … state’s spending trajectory on major programs in ways that do not harm services, but ensures their long-term fiscal …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportBath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … of Rensselaer … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTravel Advisory No. 5
… supporting Travel and Expense transactions for six years. Online agencies are required to use the attachment feature in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseBethlehem Central School District – In-School Internet Connectivity S9-22-1
… second (Gbps) for primary Internet service at its middle and elementary schools. 500 Mbps, with the ability to burst … (IT) department personnel monitored bandwidth usage and provided a system for users to submit Internet … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … ordered or received. Key Recommendations Issue a RAN only when the District needs funds to improve short-term cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … the related goods or services have been received, except when permitted by law, and ensure that claims contain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288