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Canarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and … for services under these programs are based on fixed fees. The DOE refers students to CCC and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualOversight of Contract Expenditures of Bowery Residents’ Committee
… Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department … oversight of the homeless shelters. In February 2011, DHS contracted with BRC, a City-based not-for-profit … $23.6 million in reimbursable expenses for the contract. DHS is responsible for monitoring its contract with BRC to …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … Extra-Curricular Activities (ECAs). District officials have addressed the deficiencies previously identified by our … Review existing reserves, determine the amounts that are not necessary and reasonable, and develop a plan for using …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Addison – Board Oversight (2024M-8)
… Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, … 2013 through June 30, 2015. Background The Rockland Board of Cooperative Educational Services (BOCES) is a public … Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … The Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. There are two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andFort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Comptroller DiNapoli Releases School Audits
… School District Indian River Central School District , Jamesville – Dewitt Central School District and the Rye Neck … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … over $81 million in fund balance, but only needed about $4.7 million to finance operations. Overall, these budgeting …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Operational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated … SFS because the employee was not entitled to the monies. … Two Refund of Appropriation Vendor IDs to be Inactivated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableState Agencies Bulletin No. 2117
… and Exchanges OSC will continue to receive, and process stop payment requests through PayServ. OSC will prepare … AC-1476 Check Exchange, AC-230 Reversal forms and request stop payments through the PayServ worklist for OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsBrooklyn: Economic Development and the State of Its Economy - February 2004
This report updates and expands upon our prior review of the Brooklyn economy, issued in 1999.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2004.pdfThree Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0915.pdfSouth Lewis Central School District – Conflicts of Interest (2021M-3)
Determine whether any South Lewis Central School District (District) officials had prohibited interests in District contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-lewis-2021-3.pdfBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-104.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfVillage of Andover – Water and Electric Cash Receipts (2019M-152)
Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/andover-2019-152.pdfJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamestown.pdfWarwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdf