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City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial … results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The … reduction in the City’s unexpended surplus funds from 2010 to 2012. During that period, the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … approximately $156.1 million. Key Findings The Board and District officials overestimated general fund …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for … and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… County) Tuition billings for district students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately $44,000. District …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsSteuben County – County Bridge Maintenance (S9-13-1)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether counties … The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s … through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … expenditures and used very little of the revenue from the District’s wind power agreement to reduce real …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations … is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … maintain up-to-date inventory records. … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Chesterfield – Town Clerk (2024M-110)
… of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… pdf] Audit Objective Determine whether Roslyn Union Free School District (District) officials appropriately tracked, … response letter. … Determine whether Roslyn Union Free School District District officials appropriately tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… report - pdf] [read complete 2021 report - pdf] Purpose of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOperational Advisory No. 6
… has completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations … that have not been re-appropriated will lapse in accordance with State Finance Law Section 40 and will be closed in SFS. It is recommended that all Agencies read Chapter XVII …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersQualified Personal Service Contracts (QPSC) Listing
… Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. … Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Danby – Audit Follow-Up (2022M-8-F)
… 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… of payments report when he represented New York in the United States Senate, and we are proud to carry on his work. … $102 10 Child Nutrition (G) $28,911 $86 $1,895 6.6% $97 10 Elementary and Secondary Education Act, Title I (G) $17,363 … for Needy Families (TANF), Child Nutrition programs (e.g., school breakfast and lunch), programs for Children and …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli: Binghamton City School Finances Progressing
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve … officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressing