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Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
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)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February … recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fValhalla Union Free School District – Financial Condition (2015M-333)
… 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating costs and avoid raising more real property taxes than necessary. Use the excess reserve funds identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentOnteora Central School District – Information Technology (2015M-92)
… did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and … for the disposal of computer equipment or a policy for security awareness training. The District’s service level … with the Ulster County Board of Cooperative Educational Services (BOCES) for network support specialists was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic notification …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsSouth Huntington Union Free School District – Financial Condition (2016M-132)
… July 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the … South Huntington Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Town of Danby – Audit Follow-Up (2022M-8-F)
… as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined that the Town Clerks (Clerks) did not … The Town Board (Board) did not perform an annual audit of the Clerk’s records. The audit included 10 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a budget analysis that … New York State Comptroller Thomas P DiNapoli released a statement today in response to Mayor Mamdanis statement on New York Citys …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetEast 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 … in the Town and purchased a fourth property in 2016 where another 40 housing units will be built. Operating … have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33High Falls Water District – Water Fees (2015M-153)
… site because the area was determined to have polluted ground water. The District is jointly supervised by the Town …
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)
… adheres to current statutory requirements. Require strict adherence to the requirements set forth in the procurement …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetSteuben County – County Bridge Maintenance (S9-13-1)
… The County does not track all maintenance and repairs by bridge, unless the bridge is being completely replaced or rehabilitated. While … it has implemented practices that have served to improve bridge ratings over an extended period of time and have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Qualified Personal Service Contracts (QPSC) Listing
… Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … to compensation of the contractor's personnel; and The agency can reasonably anticipate it will incur costs … Services for the State's Annual Financial Statements and eMedNY 10/01/2025 09/30/2030 $8,995,415.00 Copies of …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listing