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I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
The SFS Help Desk is the central pointofcontact for systemrelated questions and problems of a technical nature for SFS users
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help … of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of PE during three classes, unless the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesBeaver River Central School District – Payroll (2016M-247)
… 1, 2014 through February 29, 2016. Background The Beaver River Central School District is located in the Towns of … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases. Key Finding District … School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
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)
… of our audit was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, … adhered to good procedures for processing and verifying payroll payments. Key Recommendations There were no … St LawrenceLewis Board of Cooperative Educational Services Payroll 2016M371 …
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 period July 1, 2014 through January 13, 2016. …
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)
… through September 30, 2015. Background The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has …
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)
… for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in …
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)
… employees and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not … and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all employees …
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)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members …
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)
… employees and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not … tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all employees …
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)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES purchase card …
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)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member Board of Commissioners, operates three …
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)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue would have increased by $80,688 …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
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
… today on the shutdown of the federal government: "A federal government shutdown has painful consequences for … and businesses will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans …
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)
… all payments received. Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information. Key Recommendations Adequately … County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
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-fcr