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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases. Key Finding District … 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actVillage of Greenwich - Cash Management (2019M-230)
… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town of Moriah - Cash Management (2019M-169)
… period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Sachem Public Library – Claims Processing (2016M-327)
… approximately $9 million. Key Finding The Board, as a whole, did not audit any claims during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Oneida Housing Authority – Tenant Rents (2014M-306)
… The Authority’s controls were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Southwestern Central School District – Claims Processing (2016M-356)
… School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which … we reviewed were adequately supported, properly authorized and for valid District purposes. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356South Orangetown Central School District – Claims Processing (2016M-104)
… July 1, 2014 through January 13, 2016. Background The South Orangetown Central School District is located in the … There were no recommendations as a result of this audit. … South Orangetown Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Oceanside Union Free School District – Professional Services (2016M-281)
… services to ensure compliance with Board-adopted policies and all applicable laws and regulations. … Oceanside Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… auditing techniques for the period July 1, 2015 through September 23, 2016. Background The Guilderland Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Accounts Payable Advisory No. 6
… Consistent with the Guide to Financial Operations (GFO) Chapter XII, Section 5.C - Selecting the Appropriate … may delay payment crediting. Also, consistent with the GFO Chapter XII, Section 5.B - Unique Invoice Number … payments to Time Warner Cable, please refer to the GFO, Chapter XII, Section 6.Z - Processing Payments to Time …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the … Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Long Island Power Authority, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityBeaver River Central School District – Payroll (2016M-247)
… paid to employees. Key Recommendations There are no recommendations as a result of this audit. … Beaver River …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Tioga Central School District – Financial Condition (2015M-168)
… services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates … that equal the difference between recurring revenues and recurring expenditures. … Tioga Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Keene Central School District – Claims Processing (2015M-299)
… Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one … that ensure that claims are audited in a timely manner and in accordance with District policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Red Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fOtisco Fire District – Audit Follow-Up (2016M-415-F)
… report – pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking … , in PDF Attachment F , in PDF Forms Only , in MS Word format Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 , Issued June 30, 2025 Note: the …
https://www.osc.ny.gov/procurement/rfp0010Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Wyandanch Union Free School District – Budget Review (B23-7-1)
… (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1