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Franklin-Treadwell Fire District – Disbursements (2021M-16)
… Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Clarence Central School District – Financial Condition Management (2022M-46)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Islip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Sauquoit Valley Central School District - Procurement (2019M-228)
… policy. Key Recommendations Use a request for proposal (RFP) process or solicit quotes to seek competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Morristown Central School District – Information Technology (2021M-137)
… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop an IT contingency plan that details … the overall network. Perform periodic reviews of network user accounts to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Village of Wappingers Falls – Board Oversight (2023M-70)
… bank reconciliations. Ensure bond anticipation note (BAN) proceeds were properly used. Ensure the Village’s Annual …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Shenendehowa Central School District – Longevity Payments (2023M-165)
… receive longevity payments, their CBAs do not include language for longevity payments upon separation. Key … according to the terms of the CBAs. Ensure CBAs include language for longevity payments upon separation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Town of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key … Comply with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Village of Airmont – Claims Auditing (2024M-1)
… Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key … Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village purposes, … overpayments, and claims with insufficient documentation to ensure they were appropriate. One member of the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… through November 22, 2024, we determined that: The WTP operators worked three different schedules that incurred … Director did not approve overtime hours prior to the WTP operators working overtime as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… purposes. Key Findings Certain debit card purchases were not properly approved or adequately supported and lacked … bank account and unauthorized use may not be readily detected. We reviewed 186 debit card purchases totaling … or fraudulent charges or unauthorized purchases being made and undetected. Key Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Campbell-Savona Central School District – Student State Aid (2024M-79)
… claimed New York State (State) aid for special education and homeless students. Key Findings District officials did … of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … procedures for claiming special education public placement and homeless students, or submit for all aid identified by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… Id associated with the centralized contract from which you are purchasing. No pre-encumbrance (fund reservation) is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsHigher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and … had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. Full-time equivalent (FTE) enrollment at public institutions decreased in AY 2020-21 by 8.5 percent compared to five years earlier …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education2020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on … year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can help New …
https://www.osc.ny.gov/reports/finance/2020-fcr2018 Financial Condition Report – 2018 Financial Condition Report
… 31, 2018. While the national economy continues to expand and our fiscal condition is relatively stable, challenges … to report on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary … New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. …
https://www.osc.ny.gov/reports/finance/2018-fcr2019 Financial Condition Report – 2019 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York … than a decade, however, economic risks are growing. This report can help New Yorkers better understand the State’s … State’s structural budget imbalance. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2019-fcr2017 Financial Condition Report – 2017 Financial Condition Report
… New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2017-fcr2016 Financial Condition Report – 2016 Financial Condition Report
… for the fiscal year ended March 31, 2016. After closing deep projected budget gaps just a few years ago, New York …
https://www.osc.ny.gov/reports/finance/2016-fcr