Search

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… Board and District officials properly managed capital project Project change orders …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… April 1, 2014 through May 31, 2015. Background The Central New York Regional Market Authority is located in the City of … by the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The … Central New York Regional Market Authority Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

Town of Hamburg - Finance Office (2023M-109)

… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes.  Determine whether the Town’s Finance Office payroll was accurate and supported.  Key Findings  The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address

… challenges, including unsustainable spending on the migrant crisis, growing housing costs and federal pandemic aid coming … Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-address

Garrison Union Free School District – Information Technology (2023M-127)

… equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found:  District staff did not have sufficient documented guidance or plans to implement following an unexpected IT disruption or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Belfast Central School District – Procurement (2016M-317)

… $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires competition for purchases … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … RFPs or written or verbal quotes. Require the purchasing agent and claims auditor to regularly monitor compliance with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Port Jervis City School District – Financial Condition (2022M-152)

… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… Purpose of Audit The purpose of our audit was to review the Village’s … Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key … to the Village’s customers. Key Recommendations Review all outstanding interfund advance balances and take action to …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Agency Financial Reporting Package

… (OSC) to gather data-in-process which has not been entered into the Statewide Financial System (SFS) as of the closing … . AFRP Reporting Application Existing Users Log in to Online Services  to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or  …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

Fairview Fire District – Financial Operations (2024M-138)

… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result:  The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

State Agencies Bulletin No. 1749.1

2019 Summer Session Payments for Institution Teachers

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachers

Opinion 2002-15

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15

Opinion 2002-15

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the cost of … building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0

State Comptroller DiNapoli Releases Audits

… and Hospitals generally complied with its policies for the screening of its direct hire and temporary nurses, it had not … Auditors also identified numerous instances of deficient screening and monitoring. In a follow-up, auditors found that … Technology Transfer Program and Royalty Payments (2019-S-10) The Research Foundation has taken steps to protect SUNY’s …

https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits

Opinion 89-42

… Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the … Further, the regulations expressly authorize registration of a security "in the name of a county, city, … include, along with other information, the exact form of registration in which the security is held, the Treasury …

https://www.osc.ny.gov/legal-opinions/opinion-89-42