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South Jefferson Central School District – Community Services (2016M-343)

… The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program … clear guidelines to reflect the Board’s position on free transportation services. Revise the transportation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343

Massena Central School District – Financial Condition (2016M-21)

Massena Central School District Financial Condition 2016M21

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… and disbursements. The President had sole control of the foreign fire insurance (FFI) bank account instead of the Treasurer as required by law. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Lyncourt Union Free School District – Financial Condition (2016M-62)

… budgets for the three-year period that appropriated a total of $810,000 in fund balance to finance District … but none of the appropriated fund balance was used. As a result, the District’s year-end unrestricted fund balance … last three years, which is approximately three and a half times the statutory limit. The Board has not adopted a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Oneonta City School District –Financial Condition (2013M-165)

… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Rensselaer City School District – Financial Condition (2016M-286)

… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286

Chenango County – Court and Trust Funds (2025-C&T-2)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Brockport Central School District - Financial Management (2023M-107)

… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Oneida County – Court and Trust Funds (2023-C&T-3)

… through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] funds … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the Commissioner, …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Village of Monticello – Board Oversight (2016M-337)

… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … was done or address how water accounts should be billed for minimum usage. The Board did not have a succession plan …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in … charges or unauthorized payments being unresolved. During the 20-month audit period, the School’s credit card …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Tioga County – Court and Trust Funds (2023-C&T-1)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

Afton Central School District – Fund Balance Management (2023M-18)

… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Silver Creek Central School District – Financial Management (2022M-153)

… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that exceeded the legal limit of 4 percent by approximately $7.1 million, or 27 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14