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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… the audit period. The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The Treasurer and other individuals who …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Eldred Central School District – Budget Review (B4-15-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether … March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … from fiscal years 2012-13 through 2014-15. However, when adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Red Creek Central School District – Financial Condition (2016M-365)
… period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of … Red Creek Central School District Financial Condition 2016M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLaGrange Fire District – Board Oversight (2014M-127)
… January 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. … LaGrange Fire District Board Oversight 2014M127 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesCUNY Bulletin No. CU-576
… Purpose To notify agencies of additional PSC dues and agency shop … have been deducted in paychecks dated September 1, 2016 to paychecks dated January 19, 2017. These amounts were provided to OSC by PSC based on reported earnings. Employees who … To notify agencies of additional PSC dues and agency shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesNYS Common Retirement Fund Announces Second Quarter Results
… returns exceeded the strong performance we saw at the start of the fiscal year," DiNapoli said. "The Fund's value … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Agencies Bulletin No. 1374
… Control-D NPAY722 Deductions Not Taken Report is available weekly. Employees who have insufficient gross salary to cover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedOpinion 88-48
… Law authorizes the Authority to "acquire in the name of the authority property, real, personal or mixed, or … of these items be produced or made in whole or substantial part in the United States, its possessions or territories). …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… disbursement policies were followed. For example: Ten checks totaling $249,004, requiring the District Treasurer’s … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Opinion 99-8
Concerning the authority for the town to distribute copies of the minutes of the town board meetings to individuals on a subscription basis
https://www.osc.ny.gov/legal-opinions/opinion-99-8