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Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Corinth Central School District – Financial Condition (2015M-68)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… penalties for noncompliance. District officials and IT staff did not maintain a comprehensive software inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Byron – Procurement (2024M-11)
… policy. Had Town officials complied, they may have saved money by using a State fuel contract and may have paid less …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115About NYSLRS
… (Fund), which was valued at $273.1 billion as of March 31, 2025. 1 The Fund supports the benefits of current and future …
https://www.osc.ny.gov/retirement/about-nyslrsOversight of Contract Expenditures of Phoenix House New York
… one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance … treatment services. The contract was renewed in 2014 for another five-year term (July 1, 2014 through June 30, … area. According to the contracts, OASAS reimburses PHNY for its net operating expenses, up to the maximum budgeted …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Comptroller DiNapoli Releases Municipal Audits
… spending, the state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … service costs for personnel that exceeded SED-approved staffing ratios for the programs; $110,206 in parent agency administration services provided by Easter Seals NY …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Oversight of Afterschool and Summer Youth Employment Contracts
… the effects of poverty and to provide opportunities for New York City youth and families. To achieve these goals, … between the ages of 14 and 24 with paid summer employment for up to six weeks in July and August. Its Comprehensive Afterschool System …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsInternal Controls Over Selected Financial Operations (Follow-Up)
… The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons … Monthly pension payments depend on factors such as salary and years of service and must reflect Cost of Living … The objective of our initial audit, issued April 27, 2020, was to determine whether DMNA had adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… plans to override the tax cap. Property tax levy growth for school districts is capped at 0.12 percent above current levels for the 2016-17 fiscal year. “School districts are feeling … see additional districts deciding to seek voter approval for an override.” The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capArrochar Meats, Inc.
… is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army … We reviewed seven vouchers totaling $94,610 related to fuel and 16 vouchers totaling $78,062 related to food DMNA …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incState Agencies Bulletin No. 1818
… not signed, the 2020-21 State budget or a budget extender bill to provide for the continuing operation of State … Executive Branch* employees paid on the Administration pay cycle may be affected. *This does not apply to employees … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO) when the Legislature passes and the Governor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1