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Clarence Fire District – Purchasing (2016M-297)
… District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The … with the purchasing policy requiring the use of verbal and written quotes for purchases not subject to competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Brant – Justice Court (2014M-180)
… Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if … August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, … in St. Lawrence County. The District, which operates one school with approximately 400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Pearl River Union Free School District – Fixed Assets (2022M-126)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andTown of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Accounts Payable Advisory No. 22
… Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberNew York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving … a paper pay statement and change your tax withholdings. Payroll History Requests For payroll requests and prior service history requests, contact … Resources for state employees and payroll officers …
https://www.osc.ny.gov/state-agencies/payrollDiNapoli: Tax Cap Remains at 2% for 2026
… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… The Board did not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued … Ensure that the Board conducts a comprehensive review of bills and invoices before submitting them to the membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialCayuga County - Procurement and Claims Audit (2018M-274)
… County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Payroll Improvement Project Bulletin No. PIP-001
… to make changes to their system processes. Background The Payroll Improvement Project will upgrade PayServ to … in Spring 2020. Questions Questions may be directed to the Payroll Improvement Project mailbox. Please include this bulletin number in the subject line of all emails pertaining to this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… manner and present them and bank statements to the Board on a monthly basis. Submit monthly and annual financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… committee, which included the Treasurer, did not audit bills or review the Treasurer’s records. Only the Treasurer … oversight of financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan … Executive Officers comprise the President, Vice-President and Secretary-Treasurer. The Department collected $248,000 in … prepared reconciliations intermittently and in some cases, reconciliations covered two months of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Smithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of … Sidney Fire Department and Related Fire Companies Financial Activities 2014M213 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124