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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… at 29 meetings. Officials paid $6,772 more than federal per diem rates for meals provided at 34 meetings. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Opinion 99-11
… .... (2 NYCRR §55.2). Thus, the regulations authorize, but do not require, the destruction of cancelled bonds (but see …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Comptroller DiNapoli Releases School Audits
… a sample of 21 totaling $763,413 required by school policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two directors to each control all aspects of the procurement process, … properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOperational Advisory No. 30
… Updated Guidance for Refunds related to Closed Grants for the Federal Payment Management System (PMS) Guidance : … payment of refunds for certain closed Federal grants from the Comptroller’s Refund Account rather than via check. Chapter IX.8.D Electronic Refund Payments to the U.S. HHS has been updated to reflect the procedure to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… complete training materials on AOT renewals in 2024. OMH’s full response is included in the audit. Audit Office of …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawLansing Central School District – Procurement (2021M-213)
… Lansing Central School District (District) officials used a competitive process to procure goods and services. Key … may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … Lansing Central School District District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Crown Point Fire District – Board Oversight (2024M-29)
… adequately oversee the District’s financial operations. As a result, the Board cannot assure taxpayers and other … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Payroll Improvement Project Bulletin No. PIP-013
… transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected … Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D … online on March 15, 2021. To accomplish cutover, shortened payroll cycles will be required prior to Go Live. The final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71City of New Rochelle – Financial Condition (2014M-158)
… condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a reasonable amount for the next year. Appropriated more fund … to finance operations than was available, resulting in the general and highway funds and water district beginning …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether ClintonEssexWarrenWashington BOCES officials ensured the thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement in a timely manner
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationPrattsburgh Central School District – Financial Management (2020M-108)
… [ read complete report - pdf ] Audit Objective Determine if the Board of … The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
Determine whether the Town of Delhi Town Board Board properly managed pool project donations and disbursements
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105City of Johnstown – Financial Management (2020M-134)
… manage operations. Key Findings City officials did not maintain accurate and complete financial information to … manage operations. The City Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed … and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134