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Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in … Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… billion, or 6.6 percent above the previous year, according to the state cash report released today by State Comptroller … line," DiNapoli said. "The state's economy continues to expand, but recent financial market volatility is a … of the fiscal year before spiking in December, largely due to estimated personal income tax payments. Tax collections …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State Comptroller Thomas P. … Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a report released …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… be tolerated and will be prosecuted to deter such similar illegal conduct.” “Mr. Emmons’ guilty plea illustrates the … County Court. He is scheduled to appear again on May 22, 2026. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… 1, 2015, gave YAI the power to "serve as NYL's manager of all business, management, fiscal, personnel, fundraising, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsOperational Advisory No. 29
… for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for … be requested by submitting a completed TD-346 form to Treasury[email protected] . Agencies must work with their SFS … online agencies. During the transition period, OSC and DTF Treasury will continue to assist in processing stop payment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspPublic Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well as to the State and local governments. New … Created by the government public authorities are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesHigher Education – 2021 Financial Condition Report
… year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York (SUNY) increased by 13.6 … percent interest rate and stopped collections on defaulted loans until January 31, 2022. …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationElementary and Secondary Education – 2022 Financial Condition Report
… Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In SFY … York State led all states in per-pupil disbursements for public elementary and secondary education at $25,519 … the Largest Source of Funding In SY 2020-21, support for public elementary and secondary schools in New York came from …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through … by food service employees were not reviewed or approved. Cafeteria inventory counts were not accurate. Key … and appropriations estimates that are realistic. Analyze cafeteria operations to identify potential efficiencies. Only …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… 600 students and 130 employees. The District’s budgeted general fund expenditures for the 2013-14 fiscal year are … addressed the deficiencies previously identified by our office. Key Recommendations Adopt and implement a … which reserve funds will be used or replenished. Review existing reserves, determine the amounts that are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraSherman Central School District – Claims Audit (2024M-92)
… $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… checks for payment. Recommendations This report includes 11 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… and procedures have not been established for computer security, disaster recovery, data backups and security awareness training. Key Recommendations Develop budget projections for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
In some instances payments are made to vendors including subrecipients before the vendors have disbursed their own funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors