Search
Middle Country Central School District – Financial Management (2016M-121)
… purpose of our audit was to examine the District’s budget for the period July 1, 2012 through November 30, 2015. … The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $235.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Background The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Operational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously … in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesLake Placid Central School District – Transportation State Aid (2023M-95)
… complete report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all applicable transportation State aid for new bus … Key Recommendations Ensure that transportation State aid is applied for and received. File the appropriate State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95IX.12.M Journal Vouchers – IX. Federal Grants
Agencies are required to make every effort to properly allocate state voucher payments between state and federal funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through … did not always use competitive procedures for the procurement of goods and services as required by statute. A … Village of Schuylerville Procurement 2014M228 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingMedina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting … a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Randolph Central School District - Financial Management (2019M-232)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232CUNY Bulletin No. CU-643
… Purpose To explain the agency procedures for reporting rate increases and … earnings Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A … has been entered and filed on February 7, 2018 between the Comptroller of the City of New York and the NYC District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… separately and distinctly from the FURA and the FLDC; Only use the FIDA’s cash for the payment of the FIDA’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Agencies Bulletin No. 2243.2
… correct AC230 worksheet has been received. The Days Late column (column G) indicates the number of days the AC230 worksheet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Police Bulletin No. SP-261
… processing of the 2025 State Police Hazardous Duty Pay, and to provide agency instructions for submitting payments not processed automatically. Affected … of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-commissioned Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-261-2025-hazardous-duty-pay-eligible-employees-state-police-troopers-unitState Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of … for an annual expertise payment. Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitState Comptroller DiNapoli Releases Municipal & School Audits
… water purchased or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum … Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1