Search
Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed his financial duties.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shelby-2021-121.pdfAsset Listing - 2021
Complete list of assets from the Common Retirement Fund as of March 31, 2021
https://www.osc.ny.gov/files/retirement/resources/pdf/asset-listing-2021.pdfProperty Tax Cap for Local Governments Webinar Presentation
This webinar will provide a general overview of the Property Tax Cap for Local Governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-local-governments-10-07-21.pdfTown of Berne – Board Oversight (2021M-77)
Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/berne-2021-77.pdfActuarial Assumptions - 2021
2021 annual report to the New York State Comptroller on actuarial assumptions and recommendations
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2021.pdfVillage of Churchville – Financial Management (2025M-128)
Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/churchville-village-2025-128.pdfCompliance With Payment Card Industry Standards (2017-S-11) 90-Day Response
To determine whether the Thruway Authority complies with Payment Card Industry Data Security Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s11-response.pdfCompliance With Payment Card Industry Standards (2017-S-11)
To determine whether the Thruway Authority complies with Payment Card Industry Data Security Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s11.pdfTown of Orange – Former Highway Superintendent’s Records (2019M-30)
Determine if the former Highway Superintendent (Superintendent) maintained adequate and appropriate records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/orange-2019-30.pdfHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
Determine whether the Board and Village officials developed realistic budgets and long-term financial plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/sackets-harbor-2020-28.pdfDeveloping an Effective Fund Balance Policy Webinar Presentation
Download and/or print the Developing an Effective Balance Policy Webinar Presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fund-balance-policy-070120.pdfTown of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/greenville-2020-81.pdfActuarial Assumptions - 2020
2020 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2020.pdfAsset Listing - 2020
Complete list of assets from the Common Retirement Fund as of March 31, 2020
https://www.osc.ny.gov/files/retirement/resources/pdf/asset-listing-2020.pdfLocal Government Debt Trends and Practices in New York State
Local government debt is necessary for the funding of expensive and long-lived capital infrastructure.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-government-debt-trends-practices-nys.pdfAnnual Update Document: Common Reporting Errors Webinar
Print out the slideshow presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/aud-common-reporting-errors-01-23-20.pdfUrban Choice Charter School - Information Technology (2019M-240)
Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-240.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfTown of Dayton - Supervisor's Records and Reports (2019M-189)
Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/dayton-2019-189.pdf