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Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)

… receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …

https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70

Town of Sheldon – Financial Management (2017M-261)

… 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261

Warrensburg Central School District - Financial Condition Management (2017M-265)

… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017m

Chappaqua Central School District – Financial Condition (2015M-193)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193

Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)

… Neck Union Free School District (District) could achieve cost-savings by offering a health insurance buyout incentive … Key Findings District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance … audit school rye neck health insurance cost savings …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022m

Town of Kingsbury – Water Fees (2016M-400)

… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water fees for the … January 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is governed by an elected five-member Town Board, which …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400

I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations (GFO) acts as a reference source for statewide accounting policies, … The New York State Guide to Financial Operations GFO acts as a reference source for statewide accounting policies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operations

Village of Voorheesville – Claims Processing (2014M-135)

… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135

Village of Sharon Springs – Water Accountability (2014M-148)

… 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148

Glens Falls Common School District - Cash Management (2019M-177)

… were maximized. Had officials invested available funds in a financial institution with higher available interest …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177

Ellicottville Central School District - Information Technology (2019M-14)

… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

CUNY Bulletin No. CU-716

… Benefits Program are affected. Effective Dates Effective in paychecks dated August 12, 2021 for current and lag …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changes

Thurston Fire District – Financial Activity (2016M-430)

… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430

Town of Hancock – Justice Court Operations (2021M-6)

… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

West Seneca Fire District #3 - Capital Reserves (2019M-248)

… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

DiNapoli Statement on Charges Against Former Delhi Village Clerk

… Barnes betrayed her colleagues and the public by allegedly writing $4,788 in village checks to herself for her personal use. She now …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerk

Debt Management

… ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the State of New … The Debt Management Bureau is responsible for the activities associated with the sale and payment of …

https://www.osc.ny.gov/debt/debt-management