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IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the … Some NYS agencies do not receive Federal Grant Award Documents GAD from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… attending conferences. A “conference” is defined as a convention, conference, or school conducted for the … or school district. A conference also includes any convention or conference of firefighters or officers, if … A conference is defined as a convention conference or school conducted for the betterment …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking purposes. … if desired. Standard activities are a predefined list of Activity IDs for a Project Type. If a project has a … for the project, rather than manually entered. For a list of statewide standard activities, including their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies … A centralized contract is a contract let by the Office of General Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
Revenue Enhancement Ideas Cash Management for Local Governments and School Districts
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required annual audits. Understanding the Audit Area A board of fire commissioners must monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Valley Stream Central High School District – Capital Assets (2025M-16)
… Central High School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 … million. Audit Summary District officials did not properly monitor, account for and dispose of capital assets. While the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Center Moriches Fire District – Fiscal Transparency (2025M-113)
… (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report (AFR) with the Office of the State … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Mattituck Fire District – Claims Audit (2025M-48)
… The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted appropriations were nearly $3 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, 2021 – July 31, 2025. We extended the audit period back to 2014 to review fund balance and … reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Bedford Central School District – Medicaid Reimbursement (2025M-43)
… speech and occupational therapy provided to 658 students with IEPs, 110 of which received services eligible for … Although the District provided 2,379 services to students with IEPs that were eligible for Medicaid reimbursement … Medicaid claim process. District officials disagreed with certain aspects of our findings but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … TOV residents. In March 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the … funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2