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Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… - pdf] Audit Objective Determine whether Nassau Board of Cooperative Educational Services (BOCES) officials … user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Lancaster Central School District – Financial Management (2022M-37)

… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

2022 Annual Cash Basis Report on State Funds

… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … As a result, 14 students likely received services for which the District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… oversight of the Company’s financial operations. As a result, there is significant risk that Company money could … Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

2024 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds

State Police Bulletin No. SP-243

… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association, are affected. Effective Dates: Effective in paychecks dated July 31, 2024 (Administration). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… complete report – pdf] Audit Objective Determine whether the Tompkins County (County) Department of Weights and … testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Department did not complete all required testing of …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… complete report – pdf] Audit Objective Determine whether the Wyoming County (County) Department of Weights and … testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Columbia County – Court and Trust Funds (2014M-353)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Town of Oxford – Procurement (2024M-88)

… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

2025 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds

Border City Hose Company – Financial Oversight (2025M-39)

… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Selected Publications and Reports

… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reports

State Police Bulletin No. SP-188

… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees … To notify the agency of a modification to Deduction Code 302 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insurance

Orange Lake Fire District – Budgeting Practices (2015M-146)

… Audit The purpose of our audit was to examine the District’s budget process for the period January 1, 2014 through April … not contain sufficient data comparing the previous year’s completed financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and