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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district … distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five elected members. The … Richmond Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, … The purpose of our review was to assess the Hilton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fAdirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 338
… OSC Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with … the renamed queries. However, instead of sending the list of renamed queries with this Bulletin, the list of queries to be prioritized, along with instructions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSchool Districts’ Energy Performance Contracts (2015-MR-1)
… letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Central Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … condition. Background The District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through April … developed written policies or procedures to formalize the separation payments process. District officials do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andHenrietta FD – Audit Follow-Up (2021M-27-F)
… financial condition. Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District provides fire protection and emergency medical services to approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … expenditure estimates that are realistic and based upon all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… repaid by the end of the fiscal year in which they were advanced. Key Recommendations Reconcile all bank account cash …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154North Colonie Central School District – Claims Processing (2013M-9)
… period July 1, 2011, to September 30, 2012. Background The North Colonie Central School District (District) is located … North Colonie Central School District Claims Processing 2013M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Fuel Purchases
… To determine whether the whether the Rochester-Genesee Regional Transportation Authority (Authority) is purchasing … through March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation services … and a private company to supply fuel to its six other regional subsidiaries. The Authority spent over $7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through a … complete and maintain an Agency Interface Profile for each of their data systems (including financial management or … the specific profile is used within the programming logic of the SFS to process inbound and outbound transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Conclusion – Travel and Conference Expense Management
… expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. … implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. … audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… to address them while also recognizing the importance of achieving and maintaining long-term structural budget … as support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are … unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget includes significant …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal