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Fishers Island Union Free School District – Website Transparency (2023M-28)
… plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Administrator has not periodically sampled and conducted all required analytical data tests to ensure waste discharge …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Remsen Central School District - Claims Audit Process (2019M-86)
… claims totaling $11,442. Key Recommendations Ensure all claims against the District, other than those allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected … The Board has not adopted a code of ethics as required by law. Key Recommendations Amend the bylaws to provide for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsLaurens Fire District – Financial Activities (2021M-43)
… an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s … the Treasurer’s records. File annual financial reports in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Village of Arkport – Water Fund Financial Operations (2020M-45)
… our comment on an issue raised in the Village's response letter. … Determine whether the Village Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Lansing Fire District – Investment Program (2023M-62)
… during the audit period. However, the District could have earned approximately $70,000, or $61,000 more had … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation … generally agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Geer for stealing federal funds: “This police chief swore to uphold the law but instead used his position to enrich himself at the expense of his community. He was ordered to pay back what he stole, and he paid full restitution, …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingAbout the Retirement System – What Every Employer Should Know
… establishes the benefits and the overall methodology used to make sure System assets are available to pay these benefits. NYSLRS administers benefits for more … for your reporting staff who work with NYSLRS. When you have questions or need help, you can send your question using …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemExamination of Island Peer Review Organization
… Findings We found the Department approved payments to IPRO for subcontractor expenses that were not allowable under the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationOtselic Valley Central School District – Capital Project (2015M-263)
… financial reports for capital projects throughout the life of the projects. Review and approve all project change …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Portville Central School District – Financial Condition (2013M-384)
… elected nine-member Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are … $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally established limits … Key Recommendations Ensure that the unexpended surplus fund balance is in compliance with Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Greene Central School District – Financial Condition (2016M-17)
… Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Town of Dix – Supervisor’s Control of Cash (2022M-57)
… whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We … regarding the former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … . You should maintain a record of a member’s contribution rates with your payroll records until the member retires. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Cambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported