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DiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… DiNapoli said. “Record financial market levels, near full employment recovery, and easing inflation have all …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsSpencer-Van Etten Central School District – Information Technology (2021M-155)
… Objective Determine whether the Spencer-Van Etten Central School District (District) officials ensured District … Determine whether the SpencerVan Etten Central School District District officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mGeneva City School District - Reserves (2018M-51)
… Geneva City School District Reserves 2018M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Fayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … new compact models, they had more options (such as power windows and locks) and a smoother ride than their newer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemTown of Leicester – Financial Management (2025M-2)
… corrective action. Appendix B includes our comments on the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately … and completely record and account for all capital assets we reviewed (i.e., machinery, vehicles, equipment and … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringFairview Fire District – Procurement and Claims Audit (2025M-75)
… support that the District procured a $1.2 million ladder truck in the most cost-effective manner. Did not seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sloan – Clerk-Treasurer (2024M-109)
Determine whether the Village of Sloan Village ClerkTreasurer recorded and reported financial transactions accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Gorham – Procurement (2024M-7)
… requirements for 41 purchases totaling $1.4 million. All nine professional services vendors totaling $1.1 million … detailing the services to be provided and their cost. All 116 credit card purchases totaling $29,562 and determined …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… charges were properly approved and supported. Therefore, it could not be determined whether all charges were for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Buffalo City School District – Special Education and Grant Administration (2017M-73)
… rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District … Cost Aid. Key Recommendations Bill school districts of residence for nonresident students attending District schools … be used as the billing method. Rebill school districts of residence using reconciled NRT rates when they become …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBelleville-Henderson Central School District – Financial Condition (2016M-46)
… The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key … and the conditions under which the funds will be used. Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… receipts for the remittances received from the student treasurers and faculty advisors were not provided. The student treasurers’ records were lacking one or more of the … all extra-classroom activity fund receipts. Ensure that student treasurers maintain appropriate accounting records …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… through October 2, 2013. Background The Letchworth Central School District (District) is located in the Towns of … Letchworth Central School District Financial Management 2013M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92