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Silver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … except for certain issues. Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not have a cost, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Freeport Union Free School District – IT Asset Management (S9-22-10)
freeport audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … impact of debt issuance versus using surplus fund balance on District operations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Lansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … (Board) consists of five elected members, with one member being appointed as Chairman. The District’s 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property tax … of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Audit Objective Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were … for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not review …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … appropriated approximately $2.2 million of fund balance on average to help finance the budget each year, none of it …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andErie 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 … program to component and participating school districts on a timely basis. Enter into intermunicipal agreements with …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oneida County – Court and Trust Funds (2023-C&T-3)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Monticello – Board Oversight (2016M-337)
… of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for … approximately 6,500, is governed by an elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal … are not completed accurately and in a timely manner. The Board has not established any policies or procedures to …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of Lewiston – Purchasing (2013M-45)
… period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in … and has a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of … to December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate … City School District is located in the City of Cortland and five towns in Cortland County. The District is governed … Services and Treasurer assign financial duties so that one person does not have custody, recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsTravel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel … updates are as follows: Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 91-34
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … the bidders to demonstrate that they have experience in performing the required work. The county also may require …
https://www.osc.ny.gov/legal-opinions/opinion-91-34City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Comptroller DiNapoli Releases Audits
… (2025-F-2) New York State has a significant investment in capital assets, which the Office of General Services (OGS) … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to … were partially implemented and one was not implemented. Hudson River Valley Greenway – Access Controls and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … local government or school district can be given a supply of acceptable standard claim forms. Others should be given … provides consistency in processing and subsequent filing of claims as public records. The combination of original …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim