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Alexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsGeneral Brown Central School District - Building Renovation Project (2019M-21)
… [read complete report - pdf] Audit Objective Did the Board and District officials properly establish, monitor and account for the building renovation project? Noteworthy … established the budget for the three school buildings and garage renovation project. District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mTuckahoe Common School District - Financial Condition (2018M-191)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable. Key Findings District … fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Camden Central School District - Claims Audit Process (2019M-124)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings We reviewed 91 … $1.3 million (7 percent) paid during the audit period and found they were generally supported by adequate … claims were adequately documented for appropriate purposes and properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124State Agencies Bulletin No. 924
… or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective 3/29/07 Institution and … or Military Leave, and are in graded or trainee (SG 800) positions. Payable effective 3/27/08 Institution and … been paid by all agencies using the same Employee Record Number since the effective date of the increases, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherUnified Court System Bulletin No. UCS-119
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … 2007. Background Uniform and Equipment Allowance Payments to eligible employees are authorized under Chapter 203 of the … Military Training Stipend ( MTS ). Agencies should refer to Teri Collins’ memorandum dated June 1, 2007 for a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceHaldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Village of Madison - Collections (2023M-160)
… the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The Clerk-Treasurer accurately … However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Continuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfTown of Le Roy – Purchasing (2014M-106)
… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted … the Board ensured that claims were properly itemized and supported prior to payment and that those goods and ser …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Oversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … homeless shelters. On average, only 59 percent of the food inspections by the three agencies were completed for the 15 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesLe Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Alden – Town Supervisor (2024M-105)
… to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial … million or 134 percent of the 2023 budget appropriations for those funds. In addition, the Town contracted with an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the Director of the Office of Management and Budget (OMB) to collect and distribute current information on federal … A-89: Federal Domestic Assistance Program Information to provide instructions to the federal awarding agencies and grant recipients for … and the Director of the Office of Management and Budget to collect and distribute current information on federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family … loving and committed couple could accomplish together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterOversight of Child Protective Services
… sample cases through September 2022. About the Program The New York State Child Protective Services Act of 1973 was established …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-services