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Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… the Department’s financial activities. Prepare accurate bank reconciliations in a timely manner. Completed … 2025, the Treasurer was 11 months behind in completing the bank reconciliations. Accurate and timely reconciliations are … ensure that collections were deposited intact (in the same form as they were received, such as cash or check) and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mTown of Greene – Justice Court Operations (2021M-95)
… Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Lyndon – Town Clerk’s Collections (2021M-117)
… Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. … of Lyndon Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Valley Central School Districts District Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCity of Salamanca - Collections (2023M-131)
… our audit period and determined: 1,759 entries lacked a duplicate press-numbered receipt which precluded us from …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lockport – Asphalt Millings Inventory (2025M-55)
… 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average market …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Guilderland – Information Technology (2025M-61)
… officials and employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and … (IT Policy) prohibits employees from using Town-owned computers for personal use. However, within our sample of 14 Town computers, six users accessed websites for personal use, such …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Ridgeway – Health Insurance Benefits (2025M-95)
… the Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit Period January 1, 2023 – December … a town may provide health insurance benefits to current and former town officials in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Town of Woodstock - Information Technology (2018M-211)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … to Town officials. Key Recommendations Design, implement and enforce procedures to monitor the use of IT resources, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach … ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Pine Valley Central School District - Financial Management (2019M-35)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Lloyd - Information Technology (2019M-36)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Gowanda - Sewer Financial Operations (2019M-199)
… revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did … all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mVillage of Bloomingburg - Financial Operations (2019M-246)
… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular financial …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Patterson - Information Technology (2020M-37)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT … Key Recommendations Adopt comprehensive IT policies and a disaster recovery plan. Enter into an SLA with the IT …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Automated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceTown of Whitestown – Inventories (2026M-38)
… [read complete report – pdf] Audit Objective Did the Town of Whitestown Highway Superintendent … (Superintendent) adequately safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit … Period January 1, 2024 – March 26, 2026 Understanding the Audit Area A Superintendent should adequately safeguard …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Town of Cato – Town Clerk/Tax Collector (2026M-34)
… of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and accurately record, deposit, remit and report all collections? Audit Period January 1, 2023 – … 2026 Understanding the Audit Area A town clerk must timely and accurately record, deposit, remit and report collections …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has adopted Section 370-a, … Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirement