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Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Cohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Lynbrook Union Free School District – Purchasing (2022M-17)
… agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive … not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive … agent ensured staff followed the Districts purchasing policy for goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Elmsford Union Free School District – IT Asset Management (S9-22-9)
… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … with District policies, statutory requirements and good business practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersIslip Fire District – Disbursements (2020M-9)
… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelShelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Justice Court Fund
… Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR … Modernization effort: For questions about TSLED: Contact us: Mail:Justice Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetJefferson County Probation Department – Restitution Payments (S9-20-10)
… been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 years ago. … In addition, officials did not maintain an accurate list of unsatisfied restitution orders, make undisbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… to enforce and monitor restitution obligations. Nine of the 13 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Horseheads Central School District – Network Access Controls (2021M-127)
… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to … if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareWindsor Central School District – Fuel Controls (2022M-133)
… complete report – pdf] Audit Objective Determine whether Windsor Central School District (District) officials … Determine whether Windsor Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133