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Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance … (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMassena Central School District – Financial Condition (2016M-21)
… financial or capital plan to help ensure that these excess funds are properly used to benefit District residents. Key … plans incorporating the responsible use of excess reserve funds and fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Goshen Central School District – Financial Condition (2017M-46)
… is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, Wallkill and Wawayanda. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46State Agency Small-Dollar Purchases (Follow-Up)
… entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three different …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearTown of Glen - Water and Sewer Operations (2023M-167)
… bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… an annual report. The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide … and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesOnTECH Charter High School - Information Technology (2023M-71)
… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… job functions. Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common … investments returned an estimated -1.59%. “The bounce back that markets experienced during the first quarter of the … York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterNorth Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ accounting records … accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73West Webster Fire District – Financial Management (2023M-23)
… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … 50 percent of the 2022 appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14