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Starpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Germantown Central School District – Financial Management (2013M-230)
… is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating surpluses totaling $2.7 million for the period, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through … FrankfortSchuyler Central School District Financial Management 2016M226 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … one school with approximately 640 students, is governed by an elected seven-member Board of Education. Budgeted general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne reported on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) … (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… created the MDRP to reduce state and federal expenditures for Medicaid prescription drugs. The program was later expanded to require rebate collection for certain physician-administered drugs and drugs dispensed … to enter into a national rebate agreement with the Centers for Medicare & Medicaid Services in exchange for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
County of Clinton Industrial Development Agency Project Monitoring 2014M205
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Village of Harriman – Audit Follow Up (2011M-182-F)
… four Trustees. The Board of Trustees is the legislative body responsible for managing Village operations. The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fVillage of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualV.3.I Class – V. Chart of Accounts (COA) Governance
… of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … Ballston Lake Fire District Length of Service Awards Program Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andTown of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127