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Town of Haverstraw - Financial Condition (2019M-52)
… $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Cairo - Fuel Management (2019M-150)
… Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Watkins Glen Central School District - Financial Management (2019M-57)
… or capital plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andMilford Central School District – Fund Balance Management (2022M-94)
… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesCircleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal … Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mTown of Erwin – Justice Court (2017M-266)
… Erwin is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 … Town of Erwin Justice Court 2017M266 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266DiNapoli Releases State Cash Report
… the Enacted Budget, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … the case in many states. Other findings from the May cash report include: Consumption and use tax collections totaled … higher than last year at the same time. See the May cash report or go to: http://www.osc.state.ny.us/finance/cbr.htm …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… costs, $1,350 in miscellaneous ineligible costs, and $162 in non-program-related costs. $16,264 in bonus …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports … whether the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualCompliance With Jonathan’s Law (Follow-Up)
… included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program … Disabilities (subsequently renamed the Office for People With Developmental Disabilities, or OPWDD). Jonathan’s … of the written incident report; Offer to hold a meeting with a qualified person to further discuss the incident; …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2014. Background VOA-GNY is a New York City-based not-for-profit organization … that VOA-GNY reports to SED on its annual CFRs. The DoE is reimbursed by SED for a portion of its payments to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1378
… and are not included in the calculation of overtime. Tax Information These monies are taxable income and are … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionElmira City School District – Capital Projects (2025M-21)
… exceeded the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject to the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … out to the New York State Education Department (NYSED) in November 2023 to correct an identified error. However, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Other Bulletin No. 5
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the $800 Salary Increase Background The State University Construction Fund Resolution and Chapter 103 of the Laws of 2004 provide for an $800 Salary Increase for … To notify the SUNY Construction Fund of OSCs automatic processing of the $800 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fund