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North Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Wells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… year-end with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … school districts and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by … and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… period July 1, 2013 through June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education … Newburgh Preparatory Charter High School Board Oversight and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements2020 Financial Condition Report – 2020 Financial Condition Report
… we have seen in decades. This Financial Condition Report can help New Yorkers better understand the challenges that …
https://www.osc.ny.gov/reports/finance/2020-fcrSaratoga County – County Bridge Maintenance (S9-13-7)
… and monitoring of 104 County-owned bridges. The DPW includes a professional engineer who is directly involved with the oversight of bridges. The DPW operating budget was $31.6 million for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Victor – Financial Management (2015M-166)
… Annually audit, or engage the services of an independent public accountant to audit, the Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
BayportBlue Point Union Free School District Leave Accruals 2015M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, 2012 … Town of Thurman Garbage Bag Inventory and Collections 2016M399 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period … The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. The Town is … Key Findings Town officials did not establish policies and procedures over the use of credit cards. The Town had a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380State Comptroller DiNapoli Statement on 2025 State of the City Address
… released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is … released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressGeneral Schedule/Cycle of Data Availability: Financial Data
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-data