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Lynbrook Union Free School District – Special Programs (2016M-45)

… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… in Westchester County. The District, which operates two schools with approximately 1,080 students, is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Chatham Central School District – Financial Management (2023M-11)

… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. … city audit amsterdam …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Tompkins Fire District – Board Oversight (2023M-33)

… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Local Road Conditions in New York State

… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the … federally fundable local roads for every relevant county, city, town, village and borough (see below). Unfortunately, … federally fundable local roads, it prevents citizens from drawing conclusions about the effectiveness of local spending …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

Hammond Fire District – Board Oversight (2024M-151)

… only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Village of Catskill – Accounting Records and Reports (2024M-66)

… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Town of Evans – Employee Benefits (2024M-53)

… employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling $11,282 …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Investment Advisory Committee

… by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment …

https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committee

Evergreen Charter School – Credit Card Purchases (2024M-143)

… not properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling $134,982 did …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143

Town of Lodi – Town Hall Capital Project (2024M-130)

… that the work was performed and completed according to contract terms. Key Recommendations The audit report …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

CUNY Bulletin No. CU-410

… coverage Effective Date(s) Effective July 1, 2010 for paychecks dated July 15, 2010 OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-410-city-new-york-health-insurance-rate-changes

Byron-Bergen Central School District - Procurement (2018M-157)

… whether District officials use competitive methods to procure goods and services. Key Finding District officials … agreed with our recommendations and indicated they planned to initiate corrective action. … ByronBergen Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157

Accounts Payable Advisory No. 2

… paying vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfs

DiNapoli: 90 School Districts in Fiscal Stress

… Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the dependent school districts in …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stress

Federal Spending by Major Funding Streams and Functions – Federal Funding and New York

… Federal funding is received by New York State through grants for a range of purposes, including … human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functions