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Jamesville-Dewitt Central School District – Procurement (2016M-264)

… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Huntington Union Free School District – Financial Condition (2015M-356)

… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 … September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… million, funded primarily with real property taxes and State aid. Key Finding The District established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

East Moriches Union Free School District -- Budget Review (B17-7-4)

… budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Chenango Valley Central School District -- Budget Review (B17-4-5)

… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Town of Albion – Financial Management (2021M-29)

… finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and … cash exceeds known liabilities and remit any unidentified funds to the Office of the State Comptroller’s Justice Court … that limit the use and reimbursement of personal funds used for Town purchases. … Town of Chester Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Southampton Union Free School District – Financial Management (2024M-43)

Determine whether the Southampton Union Free School District District Board of Education Board and officials effectively managed fund balance and reserve funds

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)

… at the Town Hall. Specifically: Six components in the restrooms, such as mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as accessible parking with painted … physical accessibility for the 13 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28

City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)

… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should … physical accessibility for the 30 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35

City of Middletown – Payroll and Leave Benefits (2024M-26)

Determine whether City of Middletown City officials accurately paid employees salaries wages and benefits and properly accrued leave benefits

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Beacon City School District – Information Technology (2023M-143)

… be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses that we communicated confidentially to District officials, we found that officials did not: … 1,280 accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

Details About the Audit Process

… informed of our progress. In addition, you may contact the on-site examiner-in-charge or any member of our management … Constitutional and Statutory Authority The Office of the State Comptroller has the constitutional authority (Articles …

https://www.osc.ny.gov/state-agencies/audits/details-about-audit-process

Administrative Hearings

… email and mailing address, and a phone number where you can be reached during the day. Anyone who has had a retirement benefit denied can request a hearing by: Email: Email the Hearing … are admitted into evidence; The NYSLRS attorney and you can offer documents into evidence and object to material you …

https://www.osc.ny.gov/retirement/members/administrative-hearings

IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions

… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the … funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. This permits …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts