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Colesville-Windsor Fire District – Board Oversight (2025M-74)
… to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Opinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … town within which the village is located also contracts for services with the same volunteer ambulance service. …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through … Summary District officials did not properly record and account for all of the District’s capital assets. As a … District officials did not properly record and account for all of the Districts capital assets As a result …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli Releases April State Cash Report
… tax collections totaled $7.1 billion in the first month of the new fiscal year, a decline of $1.1 billion or 13.1 percent from the same period last … off to a rocky start. Tax collections for the first month of the fiscal year were nearly $1 billion below projections …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 million … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately … has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the economic …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… a written investment policy that can provide officials with a tool to manage finances more effectively and help … investment practices. District officials generally agreed with our recommendations and indicated they planned to … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Security Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsSouthwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing unauthorized, improper or … did not properly audit all claims prior to payment Of the 1467 claims totaling $242 million we reviewed 266 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … specific claims with the Board. The Manager is responsible for ordering food and supplies to provide meals and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Opinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law) … -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of its …
https://www.osc.ny.gov/legal-opinions/opinion-94-1State Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesVertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide … $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT asset …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Opinion 90-15
… HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A town, by local law, may establish the office … commissioner ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment of deputy positions for … the office of deputy town supervisor (see Town Law, §42). Where, however, the town has created the position of …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Holtsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Preston Fire District – Board Oversight (2025M-87)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is initiated, the boards of the affected towns must hold a joint public hearing within 20 to 40 days after the notice is … and the current justice court structure continues. Joint Resolution If each of the town boards approves the resolution or petition, the boards must prepare a joint resolution that: Abolishes the office of one justice in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsNYS Common Retirement Fund Announces Third Quarter Results
… strategy is geared toward consistently achieving long term results but we watch the markets closely to capitalize on … best managed and best funded plans in the nation. Over the past 20 years, 80 percent of the cost of benefit payments has …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsSag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211