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Willsboro Fire District – Financial Controls (2014M-156)
… does not maintain running cash balances in the check book registers, maintain accounting records with cash … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Oversight of Horizon and Crossroads Juvenile Centers
… managers did not always meet with youth per the required daily and weekly schedules, and records related to provision … 94% of the youth sampled did not receive all their daily face-to-face meetings with their case manager, as …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… “Ms. Smoulder betrayed the students she was obligated to serve by stealing money that they raised themselves to help … to promote the education and morale of all students and to finance extracurricular activities. Those funds are collected …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did … of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did find that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesGlen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and the public may have access to and could consume water from, were not sampled or properly exempted by District … exceeded the lead action level. We determined that 10 of these 19 outlets (53 percent) with actionable lead … the lead action level in writing within 10 business days, as required. Additionally, the District did not report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Opinion 91-57
… to the consent of the library board. Prior inconsistent opinions superseded. You ask whether library fund moneys of … 1979 Opns St Comp No. 79-223, unreported, and other prior opinions are hereby superseded to the extent inconsistent …
https://www.osc.ny.gov/legal-opinions/opinion-91-57City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… When they did post the information, it was often hard to find. “Taxpayers should have easy access to information about … need this information to make informed decisions on how they will vote on school budgets. District officials have … information included fund balance, salary disclosures and property tax report cards. Officials at these four districts …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick … Contracting transactions can generally be processed by OSC in three business days or less. Guidance on requirements for … Quick Contracting for construction contracts is provided in XI.6.B Quick Contracting – Construction . The Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentPension Accounting and Reporting Changes
Pension Accounting and Reporting Changes
https://www.osc.ny.gov/files/local-government/publications/pdf/PensionAccountingReportingChanges0515.pdfAccounting Codes - Uses and Descriptions
Accounting Codes - Uses and Descriptions
https://www.osc.ny.gov/files/state-agencies/excel/accounting-codes-uses-and-descriptions.xlsxCredit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school … to have a local government or school district credit card issued in both the name of the local government or … by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOpinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Comptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , … completed audits for the AlfredAlmond CSD Beacon City School District Charlotte Valley CSD Chenango Valey CSD E …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021, due to COVID-19 pandemic). Cycle Three: January 1, 2023, to December … they specifically exempted from sampling. Because there is no information on the lead levels of the 24 water outlets not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … as exceeding the lead action level. Because there is no information on the lead levels of the water outlets not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? … water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination … did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Opinion 92-36
… COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a … to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency … t o provide an enhanced 911 emergency telephone system to serve such municipality . (emphasis added) "Municipality" is …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15