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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… officials complied with the procurement policy, and as a result, goods and services were procured in a prudent and …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesValley Central School District – Financial Condition (2014M-58)
… Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252East Greenbush Central School District – Claims Processing (2015M-302)
… the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Nyack Union Free School District – Reserve Funds (2014M-185)
… of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … with approximately 2,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $75 … enough to pay the District's average unemployment claims for approximately seven years. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… by an agency, project details can up updated at any time by that agency through the use of the Project Guide in … Number Description JAA-PPM101-036 Adding an Activity to a Contract Line using the Project Guide JAA-PPM101-040 Update … by an agency project details can up updated at any time by that agency through the use of the Project Guide in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideState Comptroller DiNapoli Releases Municipal Audits
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… at the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund investments returned an estimated 4.51%. “The … quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… through April 12, 2016. Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort … debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. … with excess funds. Adopt a reserve fund policy that states its financial objectives for the reserves, optimal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Child Care Assistance – Federal Funding and New York
… $12.9 billion in spending from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 billion, … Of the 150,749 children receiving CCAP services in January 2025, 63 percent were in New York City (95,124). Outside of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceTerryville Fire District – Treasurer’s Duties (2017M-136)
Terryville Fire District Treasurers Duties 2017M136
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Yates County – County Clerk Cash Receipts (2015M-223)
… January 1, 2014 through August 19, 2015. Background Yates County, which has a population of approximately 25,300, is … the accounting system using a unique user name. … Yates County County Clerk Cash Receipts 2015M223 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park Fire District - Payroll (2018M-165)
… District officials implemented a system to ensure that payroll was properly segregated and that payroll time was … indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Village of Corfu - Sewer Operations (2018M-133)
… effectively managed sewer operations by reasonably estimating budgets, ensuring a good financial condition and … they planned to initiate corrective action. … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial … of: Maintaining an asset management system that includes a current inventory of eligible infrastructure assets; Conducting condition assessments of eligible assets and summarizing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets2021 Financial Condition Report – 2021 Financial Condition Report
… Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was sudden … of New York State. It presents selected financial, economic and demographic information in an easy-to-understand …
https://www.osc.ny.gov/reports/finance/2021-fcr