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Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… complete report - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws and supplemental …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialHortonville Fire District – Financial Reporting (2014M-188)
… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCincinnatus Fire District – Financial Controls (2014M-49)
… reports well after the deadlines or not at all. The external auditor has not filed annual audits timely or at …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183IRS Pension Limitation – Article 14 Benefits
… amount is set by federal law and is periodically adjusted for inflation. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Town of Pound Ridge – Procurement and Claims Auditing (Westchester County) …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.6.F Agency Draw Procedures – IX. Federal Grants
… the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending. In those instances, the state agency … has been granted which allows the use of state funds for federal program spending with the expectation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… by an agency Finance Office employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate to pay. An employee’s supervisor and the Finance Office … by an agency Finance Office employee with the authority to certify that the expense report is just true and correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… one another that do not exist unless they are performed by separate individuals. The Supervisor did not submit … audit of the Supervisor’s records and reports, as required by law. As a result, the Board was not aware that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Thurston – Financial Management (2013M-280)
… practices and resultant financial condition for the period January 1, 2011 through December 31, 2013. Background The … practices and resultant financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… June 12, 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about … comprised of the Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195State Agencies Bulletin No. 2047
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-121
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits