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Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of Education which is composed of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint TownVillage Fire District District Board of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained and filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182DiNapoli Finds Schools Falling Short on Emergency Planning
… Free School District, Longwood Central School District, Naples Central School District, Niagara Falls City School …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… (District) officials adequately secured access to the network, student information and financial applications. Key … application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary generic network user accounts. Properly restrict user permissions in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, … in St. Lawrence County. The District, which operates one school with approximately 610 students, is governed by an … EdwardsKnox Central School District Transportation State Aid and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reservePlymouth Volunteer Fire Department – Missing Funds (2014M-50)
Plymouth Volunteer Fire Department Missing Funds 2014M50
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported … While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… is responsible for administering the New York State Health Insurance Program (NYSHIP). NYSHIP provides health insurance coverage to more than 1.2 million active and retired State … and their dependents. NYSHIP includes several health plan options, of which the Empire Plan is the largest. Civil …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… adequately supported? Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including … approximately $2,500 between June 1, 2023, and January 25, 2025. The report includes 10 recommendations that, if …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… were made to accounts without approval and voids made by food service employees were not reviewed or approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsContact Us
… of the division or individual that you are contacting. Phone Email Office of the New York State Comptroller … New York, NY 10038 212-383-1600 By Division or Program Phone Email College Savings 1-877-NYSAVES 1-877-697-2837 …
https://www.osc.ny.gov/help/contact-usTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… (District) officials could achieve cost savings by offering health insurance buyout incentives and providing … Findings District officials could achieve cost savings by: Offering an acceptable health insurance buyout incentive in … be approximately $39,700. Key Recommendations Consider offering a health insurance buyout incentive to help reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Holland Patent Central School District – Fuel Inventory (2023M-141)
Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/holland-patent-central-school-district-2023-141.pdfExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… funds would be aggregated and reported in a separate column. Even though internal service funds are … business-type activities, the information in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of net assets, and the need for a …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… conflicting duties. The District’s property sale and disposal policy does not contain any specific procedural … claims. Adopt a more comprehensive policy for the sale and disposal of District property. … District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… adequate oversight, is the only one who receives, counts, deposits and reports cash receipts and prepares, signs, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… 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/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18