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Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
MattituckCutchogue Union Free School District Claims Processing 2018M131
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mState Agencies Bulletin No. 275
… tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… goods or services that the returned check was intended to pay for. All monthly reconciliations should be reviewed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsComptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on New York City Budget
… that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks associated … to the city’s stated budget gaps. I commend the mayor for taking the much needed step of publicly recognizing those … the full scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a … submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsSouth Huntington Union Free School District – Financial Condition (2016M-132)
… 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates … South Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Merrick Union Free School District – Financial Condition (2016M-240)
… or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Chesterfield – Town Clerk (2024M-110)
… properly record, deposit, remit or report collections. As a result, officials do not have assurance that all … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … and other agencies. Had the Town Board (Board), as a whole, fulfilled its fiscal oversight responsibilities by …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … The Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year were approximately $15.5 million. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. … in which a charge is imposed upon benefited properties for improvements, operation and maintenance costs and other …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Onteora Central School District – Information Technology (2015M-92)
… the District’s IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. … of approximately 1,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $51.9 … plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… Falls in Warren County. The District, which is governed by an elected three-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66High Falls Water District – Water Fees (2015M-153)
… examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … composed of five Commissioners. Budgeted appropriations for 2015 total $173,089. Key Findings The water clerk … without supervisory review. The interest amount charged for late balances has not been approved by the Boards and was …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153