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The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
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)
Determine whether the Board and District officials monitored the Districts financial condition
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)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
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
… but recent financial market volatility is a cautionary sign and questions still remain about how federal tax changes will affect the state's finances in the year ahead." Tax receipts were below projections … through the first half of the fiscal year before spiking in December, largely due to estimated personal income tax …
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
… including one related to the taxation of sales through online marketplaces – such as Amazon - have the potential to … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
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
… Jr., and New York State Police Superintendent Steven G. James announced. “Mr. Emmons diverted money meant to protect … it. I thank District Attorney DiMartino and Superintendent James for their continued partnership and ensuring Emmons was … to cheat the fire company out of its rightful funds,” James said. “The disruption of this act serves as a reminder …
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
… .osc.state.ny.us/sites/default/files/state-audits/documents/pdf/2019-01/sga-2017-15s43_0.pdf DiNapoli's Special Education Audits In June 2012, …
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
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsOperational Advisory No. 29
… period, OSC and DTF Treasury will continue to assist in processing stop payment requests for agencies while they … form to use until they have completed the role assignment in SFS, they can request a copy by emailing … to monitor stop payment transactions entered directly in the SFS. SFS will add a new handbook ‘Agency 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
… been verified by the Office of the State Comptroller. As required by Public Authorities Law, certain data submitted are required to be approved by the board of directors and/or have …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesHigher Education – 2021 Financial Condition Report
… 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
… have received or are slated to receive $15.3 billion from various federal aid programs, including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act … Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… year totaled approximately $38 million. Key Findings Fund balance has consistently been used for operations and … budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming …
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)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …
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)
… were not properly authorized and approved. 81 claim packets totaling approximately $91,000 were not sufficiently …
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)
… School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a …
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)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
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
… to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the … 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-vendorsEast Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141