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Whitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. Background The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and … operates six schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Village of Tivoli – Procurement (2015M-79)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79VI.I Overview – VI. Budgets
… do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal … Federal grant Budget Control and set up using the Project Guide. For Non-Onboarding agencies, agencies will establish a … Journal to create the Project Child Budget. The “generate parent” functionality will create the Project Parent Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewVillage of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. The Village is governed by an elected Board of Trustees which consists of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Ordinary Death Benefit – Special 20- and 25-Year Plans
… times your last year’s earnings rounded up to the next highest multiple of $1,000, as limited by Section 130 of the …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitOversight of Student Immunization in Schools
… of vaccine-preventable disease. Our audit focuses on schools outside New York City and covers the period … communicable diseases. The guidelines are available on SED’s website and include updated immunization requirements, customizable sample health forms, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East … Fire Department , City of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In … not have sufficient supporting documentation. Town of Deer Park – Budget Review (Orange County) Auditors found that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Elba Fire Department – Controls Over Financial Activities (2014M-286)
Elba Fire Department Controls Over Financial Activities 2014M286
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of … operates four schools with approximately 2,600 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Opinion 96-24
… of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may … moneys for certain capital purposes. General Municipal Law, §6-g governs capital reserve funds in fire districts. … Comp, 1956, p 107; 4 Opns St Comp, 1948, p 557; see also Kelly v Chester Fire District , 116 Misc 2d 334, 455 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Access Controls Over Selected Critical Systems
… selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or inappropriate access to those systems. The audit covers the period August 1, 2016 through … and juvenile justice. OCFS owns approximately 60 computer systems, which are used to support its activities. OCFS’ …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Agencies Bulletin No. 435
… College Savings Program. Background Upromise Investments Inc. has been selected as the new plan manager for the New York State College Savings Program, and the Vanguard Group is the new investment manager and account service … transferred to Upromise Investments Inc. and the Vanguard Group. Effective Date(s) Effective November 13, 2003, TIAA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programDiNapoli: State Financial Condition Improving
… York state has moved beyond the recurring budget gridlock of the past,” DiNapoli said. “The Governor and the … was enacted and reserves have been strengthened. Areas of concern include the adequacy of statutory language to … accountability.” Preliminary spending estimates by the Assembly indicate that All Funds spending in the Enacted …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… prompted many changes in the ways New Yorkers conducted daily activities, with remote learning and remote work becoming common in New … Policy found that: “Evidence of cost savings associated with telehealth is mixed and depends on whether telehealth is … prompted many changes in the ways New Yorkers conducted daily activities with remote learning and remote work …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget gap that may require choices that threaten the city’s fiscal stability, competitiveness and … “Continued improvement in communicating to the public what is at stake, the fiscal challenges the city faces and how it …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… said. “In the wake of the murder of George Floyd and other Black men and women, and the racially charged attacks on … from its Amazon Ring home surveillance system to identify Black Lives Matter protesters and the sale of products that …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionAshville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81