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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Village of Akron – Selected Financial Activities (2016M-133)

… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Local Sales Tax Sharing in New York State

… in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … school districts within their borders. These sales tax allocations are made in accordance with statute or … includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local governments …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

State Comptroller DiNapoli Statement on MTA 2023 Budget

… pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget

Town of Pulteney – Financial Condition (2021M-24)

Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

Sodus Center Fire Department – Financial Activities (2016M-424)

… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

Prattsburgh Central School District – Financial Management (2020M-108)

… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Town of Tioga – Long-Term Planning (2022M-181)

… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

LaFargeville Central School District – Information Technology (2021M-192)

… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT  control weaknesses that were … for necessity and appropriateness. Develop and adopt a written IT contingency plan. Except as specified in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192

Pelham Union Free School District – Information Technology (2021M-134)

… user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … services. Key Recommendations Develop written procedures for managing network and financial application user account …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address

… to continue its role addressing the health and economic effects of the pandemic. "The pandemic is stretching into a …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-address

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… includes payments to counties, cities, towns, villages, school districts, private schools, and other local government … Assistance Payments to counties, cities, towns, villages, school districts, private schools, and other local government …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance