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Syracuse City School District – Information Technology (2025M-129)
… Audit Period July 1, 2024 – May 16, 2025 Understanding the Audit Area School district officials must manage network … and maintain public trust. Unmanaged network user accounts are potential entry points for attackers and other … and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided … overall fiscal stress scores, which ultimately drive final classifications. The system also analyzes separate …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… costs it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs … the audit period, it shared space with the Manhattan Star Academy, a private school that serves school-age special … Adult Institute Network, which also included YAI and the academy. NYL served about 818 students during the 2013-14 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… Schoharie County) District officials did not always seek competition for services. Officials paid $135,000 to 10 of … did not monitor the use of the information technology (IT) resources. They did not provide IT security awareness … also did not have a contingency plan to recover in the event of a significant service interruption. In addition, the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… budgeted a total of $3.2 million for the general fund and highway fund appropriations in fiscal year 2024 and provided … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that … a list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances shown in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … of the Supervisor’s books, records and documents, it may have identified and potentially helped remedy these issues. … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Fremont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29DiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Franklin Central School District – Information Technology (2022M-19)
… District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency … District District officials adequately managed network and local user accounts and software and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B17617 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to … independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … fiscal year during which the deficit obligations are outstanding, their tentative budget for the next …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Campbell-Savona Central School … The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6City of Long Beach – Budget Review (B23-7-3)
… and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate action … budget includes a tax levy of $59.9 million, which is $5.5 million above the legal limit. The City Council has …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Accounts Payable Advisory No. 15
… Prior to SFS, agencies filed an AC852 with OSC containing the designated individuals authorized to sign vouchers and … Updating Agency Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with … September 12, 2012 OSC will reject all vouchers that are not certified/approved by a designated Voucher Authorizer. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTravel Advisory No. 5
… of record only when the agency has complied with the State’s record retention policies and the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not … must be retained in a central location – e.g., the agency’s Finance Office. Agencies are not permitted to allow …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense