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Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mYork Central School District – Financial Management (2022M-96)
… whether the York Central School District (District) Board of Education (Board) and District officials effectively … officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance … whether the York Central School District District Board of Education Board and District officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … with administrative rights. Establish written procedures for granting, verifying, changing and disabling network user … disabled in a timely manner. Establish written procedures for granting, verifying, changing and disabling non-student …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more … of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves by approximately $3.3 million, and did not use a debt reserve, with a balance of $8.3 million, to pay debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-372022 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds2024 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in … The purpose of this bulletin is to notify agencies of a modification to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Columbia County – Court and Trust Funds (2014M-353)
… of abandoned property that were not turned over to the State Comptroller. The County Clerk’s register of moneys and … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases totaling $165,747, which were subject to the Policy. Four contracts for public works purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-882025 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsSelected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - … Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: School Year 2022-23 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsBorder City Hose Company – Financial Oversight (2025M-39)
… even the limited oversight responsibilities outlined in the Company’s bylaws. Instead, certain officers hindered … of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Lists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … Worksheet [ .xlsx ] More Information Archived Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsIX.12 Overview – IX. Federal Grants
… the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … and states. More information on this Federal statute, can be found in the following links: … Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… billion and 4,200 payments valued at $2.7 million due to fraud, waste or other improprieties. As the state’s chief … Department of Health $5.7 million to Erie County for a Childhood Lead Poisoning grant. $2.7 million for eight spinal cord injury research grants, including $337,000 to Cornell University. $2 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016State Agencies Bulletin No. 943
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … (Administration) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated 11/16/09, a Uniform … To inform agencies of OSCs automatic processing and to provide instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … (Administration) Background Pursuant to Chapter 150 of the Laws of 2010 and a GOER memorandum dated 11/8/11, a Uniform … To inform agencies of OSCs automatic processing and to provide instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-security