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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in … Wayne Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, … To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, … To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Cap Levy Remains at 2%
… districts and 10 cities with fiscal years starting July 1, 2026, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers, as well as Amsterdam, Auburn, Corning, Long Beach, Watertown, and White Plains. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentState Police Bulletin No. SP-235
… of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, … Police, and Forest Rangers). Affected Employees: Employees in Bargaining Unit 31 represented by the Police Benevolent … dated November 16, 2022, membership dues for employees in Bargaining Units 31 (Deduction Code 483) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, … To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… that cash was deposited into McDougall’s personal bank account on several days the cash was not deposited into the county clerk’s bank account. Investigators determined over $200,000 of recorded cash receipts were not deposited into the clerk’s account. The investigation is ongoing as DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyRemsen Central School District – Fund Balance and Reserves (2015M-306)
… that the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… the District’s financial management and its controls over transportation and information technology (IT) operations for … performance measures to effectively and efficiently manage transportation costs. The District’s IT acceptable use policy … performance measures to evaluate the District’s transportation operations and use these standards to improve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … also contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryComptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … and balance sheets in a timely manner. Tuckahoe Union Free School District – Financial Condition and Information … Skaneateles Central School District and the Tuckahoe Union Free School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Sag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Liberty Central School District – Budget Review (B4-13-4)
… 2013-14 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued … Liberty Central School District Budget Review B4134 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Company’s overall financial management. During the fiscal year April 1, 2012 through March 31, 2013, the Company … The Treasurer did not include $5,533 of receipts in his monthly reports. For example, $4,045 for fundraising and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialAddison Central School District – Financial Condition (2016M-30)
… July 1, 2012 through December 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … Addison Central School District Financial Condition 2016M30 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30V.2 Governance – V. Chart of Accounts (COA) Governance
… combinations. Commitment Control consists of statewide (SW), Division of the Budget (DOB) spending plan, and … for the COA and KK are administered centrally for both SW and agency-specific configuration request for changes as … values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance