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Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Recent Trends and Impact of COVID-19 in the Bronx
… 2021 PDF Version En Español Highlights Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two … Population in the Bronx grew by 104 percent from 2000 to 2017 faster than …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxAbout the Record of Activities – Reporting Elected and Appointed Officials
… all of that time because they cannot do other things? What do I do if an elected or appointed official refuses to … from that employer. I report four days of credit each month for this individual. Does she need to prepare and … a standard work day for an official who participates in a time-keeping system? Is travel time considered …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesIntroduction – Federal Funding and New York
… and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by … Income Home Energy Assistance Program Federal Employees in New York State Federal Employees in New York State Federal Employment Loss in NY in 2025 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… complex. The federal budget plays an integral role in state economies and budgets. New York received an estimated $96.7 billion in federal receipts in State Fiscal Year 2024-25, representing 38.8 percent of …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179West Islip Union Free School District – Financial Management (2022M-40)
… Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) … Determine whether the West Islip Union Free School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Sodus Center Fire District – Board Oversight (2017M-108)
… 1, 2015 through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne … made $15,943 in questionable payments to himself and his business and did not provide sufficient documentation for … in other questionable disbursements. The Board conducted business at its meetings without a quorum of Board members in …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Gloversville Enlarged School District - Claims Auditing (2019M-244)
… Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for 213 check … were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not … claims before payment in accordance with New York State Education Law (Education Law), Section 2524. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Village of Bloomingburg - Financial Operations (2019M-246)
… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246City of Salamanca – Selected Financial Activities (2015M-284)
… taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City … 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year … property tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284East Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Whitesville Central School District – Information Technology (2021M-22)
… School District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District … School District District officials adequately secured access to the network and information systems …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22