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Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… ensure that purchases are not made until the purchasing agent has issued an approved purchased order. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mSaranac Central School District – Investment Program (2023M-89)
… Central School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. During the … the District had an average of $12.4 million in operating and debt service funds available for investing, and earned …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided … per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 of 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… reviewed by a disinterested third party who reported that everything was in good order; however, this review was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialRoosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key … IT security awareness training and follow up training when District IT policies are updated. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Cortland County - Claims Audit and Check Printing (2018M-247)
… audited claims since 2015. The Finance Office clerks have access rights in the financial software to enter … Information Technology (IT) Department to review user access rights to the financial software and modify user … is applied to prepared checks. Discontinue assigning users access rights in the financial software. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District (District) Board of Education (Board) and District officials properly manage … The Board and District officials did not properly manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… that state tax receipts are $3.2 billion lower than last year, as he released the State Cash Report for August. … education, health care and other vital services in this year’s budget,” DiNapoli said. “The revenue hole the pandemic … but $185.5 million, or 6.4 percent, lower than last year. Year to date collections were $1.6 billion, or 6.7 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… found that the Town Board failed to oversee the clerk’s operation by conducting annual audits. Sheppard, meanwhile, … Their response is included in the final audit report, which can be viewed here: … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsBOCES Milk Bidding (2018-MS-2)
… [read complete report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , … districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Greenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mOpinion 90-39
… DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire district) -- … special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … to section 181 of the Town Law. As to whether a town, by local law, may impose a "special tax" on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Review of the Financial Plan of the City of New York - July 2012
One year ago, New York City projected a budget gap of $4.6 billion for FY 2013 and out-year gaps that reached $4.9 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2013.pdfReview of the Financial Plan of the City of New York - June 2011
New York City’s May 2011 financial plan projects a surplus of $3.2 billion for FY 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2012.pdfReview of the Financial Plan of the City of New York - July 2008
Last summer the subprime mortgage crisis sent shockwaves through the national and local economies.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2009.pdfReview of the Financial Plan of the City of New York - August 2017
On June 6, 2017, the City of New York adopted a budget for fiscal year 2018, the earliest the City has adopted a budget since 1992.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2018.pdf