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Saugerties Central School District – IT Asset Management (S9-22-05)
… report – pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately … or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… one without costs recorded) and an uninterruptible power supply ($1,377) were not inventoried. In addition, annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… accounts or develop a written IT contingency plan that details how District officials would respond to IT … recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … Clicking on a county displays a summary of its most current sharing arrangement, which is based on our most … Most counties in New York State share some portion of their …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement … from the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeePrattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more … For the last three fiscal years the District reported that it exceeded the 4 percent statutory surplus fund balance … limit, however when unused appropriated fund balance is added back, surplus fund balance exceeded the limit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Introduction – Federal Funding and New York
The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Pulteney – Financial Condition (2021M-24)
… and was unaware of the Town’s true financial position when it adopted budgets because it did not receive accurate financial information from the … Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The Board … years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which … by reviewing periodic financial reports. Establish a comprehensive written multiyear financial plan. Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1598
… if the agency has not Terminated it or processed a Correct History to remove the retirement row. Agency Actions: If an … follow the instructions below to correct the employee’s history. Verify the employee did not receive a retirement … and the employee’s record to verify they can have “Correct History” completed. Payroll Retirement will notify the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Agencies Bulletin No. 1377
… 19th, 2015 : Interface File Layouts impacted (SUNY & DEC only) Inbound: NHRP521 - One Time Distribution Interface - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialComptroller DiNapoli Releases School Audits
… , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited … and use of leave time were recorded accurately. True North Rochester Preparatory Charter School – Contract Management … CSD Port Byron CSD Enlarged CSD of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fInfrastructure Inspection and Maintenance (Follow-Up)
… on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection scheduling … performs routine operational and reliability checks of the Canal System’s critical structures, it had not performed … reconstruction, development, and improvement of the Canal system. At the time our follow-up fieldwork was …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-follow