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Midway Fire Department – Disbursements (2026M-11)
… funds, maintain compliance with legal requirements and build public trust. The fire department board of directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Town of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, … and services. Audit Summary The Board and Town officials did not always seek competition for purchases, and one Board …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Unified Court System Bulletin No. UCS-335.1
… effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Raise Percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service … number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is 200 … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five years to …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, … Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners Board ensured receipts were deposited …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… offered a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentPeconic Bay Community Preservation Fund (2023-MR-1)
… individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . … whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates collections …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Village of Unadilla – Procurement (2022M-182)
… which were subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key … and the procurement policy. Award contracts for insurance coverage and professional services only after soliciting some …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Canastota Central School District - Financial Condition Management (2019M-174)
… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mSchool District Physical Education Compliance (2018-MS-3)
… in the School Districts of: Baldwinsville Central , Binghamton City , Brockport Central , Camden Central , … with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Town of Decatur Town Board Board provided adequate oversight of the disbursement process Determine whether the Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Oxford – Procurement (2024M-88)
… – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure … Determine whether the Town of Oxford Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… of weighing and measuring devices or maintain complete inspection and investigation records as required by New York …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… of weighing and measuring devices or maintain complete inspection records as required by New York State Department …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Greenville Fire District #1 – Board Oversight (2014M-376)
… Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… documentation, and (other than exceptions allowed by Town Law) are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations