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Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and Monroe County. The District is governed by the Board of Education which comprises nine elected members. The … expenditures in the adopted budgets by a total of $20.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … in Cayuga County. The District, which operates two schools with approximately 800 students, is governed by an elected … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Tuckahoe Common School District – Purchasing (2013M-158)
… as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were … also did not comply with the District’s purchasing policy by seeking competition when procuring the services of … providers. The Board did not follow its own purchasing policy by approving vendors for use outside of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Perth – Conflict of Interest (2024M-142)
… Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… forward. Continuing the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… residence verification process. The School does not verify student information by periodically requiring new … student’s address changes. Key Recommendation Periodically verify the residence of students and require new proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and analysis of statewide financial information. It helps ensure information is straightforward; flexible and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. … Section 115 of the State Finance Law authorizes the establishment of cash advance accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview