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Quaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-27)
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … that appropriate unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Accounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … information on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceRondout Valley Central School District – Financial Management (2015M-296)
… July 27, 2015. Background The Rondout Valley Central School District is located in the Towns of Marbletown, … Rondout Valley Central School District Financial Management 2015M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Dryden Central School District – Financial Condition (2013M-396)
Dryden Central School District Financial Condition 2013M396
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and … appropriations by nearly $6 million, and reserves were not funded in a transparent manner because the Board funded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Franklin Square Union Free School District – Fund Balance (2016M-129)
… 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a … Town of Kortright Financial Management 2016M397 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written … financial institutions. The Board failed to review the bank statements, reconciliations and investment statements. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116