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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… pdf] Audit Objective Determine whether North Rose-Wolcott Central School District (District) officials properly applied … Determine whether North RoseWolcott Central School District District officials properly applied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll payments for the … Lawrence-Lewis Board of Cooperative Educational Services is a public entity which delivers approximately 50 … services to its 18 component districts. BOCES is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has … were for appropriate purposes, adequately supported, and audited and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Fairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Baldwin Union Free School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Eldred Central School District (District) employees and Board of Education (Board) members completed annual … was not provided to all employees or Board members and because the District’s training completion records are … did so. Additionally, the District excluded new hires, and per diem employees from SHP Training. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… whether Avoca Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and all five Board members), four employees or 27 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… card charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Oneida Housing Authority – Tenant Rents (2014M-306)
… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Town of Moriah - Cash Management (2019M-169)
… period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Greenwich - Cash Management (2019M-230)
… were maximized. Had officials invested available funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230IX.11.D DUNS Number – IX. Federal Grants
… and Single Audit. State agency guidelines can be found in the Budget Policy and Reporting Manual I-100 (2003) . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Comptroller DiNapoli Statement on the Federal Government Shutdown
… will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans deserve action to get …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized … Issue receipts for all civil judgments. Review audit trail reports for any unauthorized changes. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
… policies or procedures for the procurement of goods and services. Certain officers did not disclose their … The Board should: Ensure Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-482015 Financial Condition Report – 2015 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York's Financial Condition Report for the fiscal year ended March 31, 2015. After closing deep … Provides citizens with an overview of the financial condition of New York State …
https://www.osc.ny.gov/reports/finance/2015-fcrOneonta City School District – Payroll (2017M-202)
… Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The District, which has … accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Town of North Hudson - Payroll (2018M-166)
… report - pdf] Audit Objective Determine whether salaries and wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 from January 2017 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filing