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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) 180-Day Response
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under State Education Department guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… public query in SFS. The appropriate account code from the table below is also required. When used, these specific codes … lapsed cash advance account code as listed in the table below. Like the codes in the table above, these specific codes impact the accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Stratford – Supervisor’s Records (2013M-11)
… the professional services of an independent public accountant to perform an audit of the records. Key … year, or engage the services of a certified public accountant or public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankOysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217North Warren Central School District – Financial Condition Management (2017M-197)
… by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key Recommendations Adopt … expenditures and needed reserves or reduce District property taxes. Review all reserves to determine whether the amounts retained are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Greenwich – Purchasing (2020M-135)
… services. Of 50 purchases reviewed totaling $154,386 that required competitive quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel … purchases totaling $35,474 were not competitively bid as required by law. Key Recommendations Clarify the purchasing …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135School Districts’ Energy Performance Contracts (2015-MR-1)
… Audit The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school … districts are projected to realize the guaranteed energy cost savings totaling almost $9.1 million. Only three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Loans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce …
https://www.osc.ny.gov/retirement/members/divorce/loansTown of Tully – Justice Court Operations (2021M-10)
… Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) … and properly reported and remitted. Key Findings The Justices generally provided adequate oversight of Court … Town Board (Board) did not perform an annual audit of the Justices’ records, as required. Key Recommendation Conduct an …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the … 5 increased by $1.4 million during the audit period due to inadequate budgetary estimates. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Hancock Central School District – Financial Condition (2013M-187)
… the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is … Hancock Central School District Financial Condition 2013M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Barker Central School District – Purchasing (2016M-208)
Barker Central School District Purchasing 2016M208
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… the past five years and they failed to complete monthly bank reconciliations. The Board has not established adequate … procedures to ensure that the Treasurer prepares monthly bank reconciliations. We prepared bank reconciliations as of December 31, 2012 and August 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial