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Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… the Treasurer did not: Deposit revenues totaling $2,219 in a Department bank account within 10 days of receipt, as … $123,898 with correct dates, descriptions or amounts in the accounting software. Record 125 disbursements totaling … correct vendor names, check numbers or payment methods in the accounting software. Obtain any Board approval for 24 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … instructions and training to help respond appropriately in an emergency. Responsibilities for the emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Elmira City School District – Capital Projects (2025M-21)
… or written and verbal quotes to ensure purchases are made in the most prudent and economical manner, a well-planned … exceeded the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject … contracts for professional services that were not let in accordance with the District’s procurement policy, which …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Vertus 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 the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater meals and … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire … even though it had an average of $530,000 available to invest each month. Had officials considered alternative …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Great River Fire District – Treasurer Reports (2025M-125)
… errors: An account balance report which was not structured in a format to provide the Board with adequate … calculated book balance. The listings of claims included in the Treasurer’s reports were inaccurate or incomplete for … corrective action, and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Town of Ridgeway – Health Insurance Benefits (2025M-95)
… – December 31, 2024. We extended our audit period back to January 2018 to verify total health insurance costs paid by the Town for … general rule, a town may provide health insurance benefits to current and former town officials in accordance with New …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Village of Hudson Falls – Information Technology (2025M-10)
… IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT … lose important data and suffer a serious interruption in operations. For example, officials did not monitor … and finances, food, and personal health and fitness. In addition, the Board paid two IT vendors for IT services …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Border City Hose Company – Financial Oversight (2025M-39)
… even the limited oversight responsibilities outlined in the Company’s bylaws. Instead, certain officers hindered … of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Death Benefits
… a NYSLRS member, you should have named a beneficiary or beneficiaries. Your beneficiary information is listed in … the death of a member using our online death report form or they can call 866-805-0990 and press 3 then 1. We’ll also … may also apply. PFRS Tiers 2, 3, 5 and 6 in special 20- or 25-year plans Three times your last year’s earnings raised …
https://www.osc.ny.gov/retirement/members/death-benefits2014 - 2015 Procurement Stewardship Act Report
… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report2016 - 2017 Procurement Stewardship Act Report
… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report2015 - 2016 Procurement Stewardship Act Report
… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-report