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Town of Ephratah – Accounting Records and Reports (2022M-138)
Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ephratah-town-2022-138.pdfVillage of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salaries/wages were accurately paid, if leave accruals were adequately monitored and if the Clerk-Treasurer maintained complete financial records.
https://www.osc.ny.gov/files/local-government/audits/pdf/nelliston.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfAccounting and Reporting Update: GASB Statement 84 - Fiduciary Activities
GASB Statement 84 – Fiduciary Activities Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-reporting-update-gasb-84-presentation-01-19-21.pdfTown of Springfield – Accounting Records and Reports (2020M-175)
Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate and timely accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/springfield-2020-175.pdfOversight of Weights and Measures Programs (Follow-Up)
… Bureau of Weights and Measures (Bureau) shares inspection responsibility with 60 municipal weights and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followHornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38East Moriches Union Free School District -- Budget Review (B17-7-4)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4South Orangetown Central School District – Claims Processing (2016M-104)
… January 13, 2016. Background The South Orangetown Central School District is located in the Town of Orangetown in … South Orangetown Central School District Claims Processing 2016M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement … in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and … bid as required by statute. Obtain and review budget-to-actual financial reports for capital projects throughout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Dundee Central School District - Information Technology (2018M-74)
Dundee Central School District Information Technology 2018M74
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/tuxedo-2022-15.pdfState Comptroller DiNapoli Releases Municipal Audits
… Town of Greenport , Town of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. … Town of Greenport Town of Guilderland Kenilworth Fire District No 2 Sodus Center Fire Department Town of Thurman …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOneonta City School District – Payroll (2017M-202)
… period July 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Oversight of Student Immunization in Schools
… on schools outside New York City and covers the period September 1, 2013 to March 31, 2016. Background SED provides … to the State Education Law, SED is responsible for hearing appeals related to exemptions that are denied at the … annually. Survey data is reported by school year, covering September through June. Healthy People 2020 is an initiative …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsRemsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for … Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Rye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfArchived Publications
… Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications