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Village of Churchville – Financial Management (2025M-128)
… Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … fund and $397,827 in the sewer fund. Audit Summary The Board did not effectively manage fund balance in accordance … Did the Village of Churchville Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Population Data, Resources and Publications
… [xls] 2020 Census Interactive Dashboard Resources Entities Map/Table Inventory of Local Government Entities: Interactive Map and Downloadable Excel file. Fiscal Stress Monitoring … in New York State and accompanies a new online interactive map that provides census population statistics by age, race …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsOverview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewHortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the … activity recorded by the Treasurer with bank statements and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Germantown Fire District – Board Oversight (2014M-166)
… when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… for providing temporary assistance to eligible individuals and families with social service and financial needs. Key Findings District officials did not ensure that all service and performance reports required by contract were provided by … County Department of Social Services Contract Monitoring and Payments 2015M244 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Webster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Columbia-Greene Community College – Information Technology (2017M-213)
… 1, 2015 through July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in … ColumbiaGreene Community College Information Technology 2017M213 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the … approximately $53 million. Key Findings City officials awarded an energy performance contract (EPC) for a hydroelectric power project based on …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… all of which will provide you with a monthly benefit for life. You may elect the Single Life Allowance, which … lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper … The objective of our examination was to determine whether the Department of Health DOH followed the proper procurement …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incGalway Central School District - Fund Balance Management (2017M-267)
… Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing … to fund operations. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding … reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund … was not consistent with their adopted policy to use the money as revolving loans for local business development. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority … 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in 1949, providing … by the Erie County Legislature. Key Findings The Authority has 696 network user accounts that have not been used in the …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Accounts Payable Advisory No. 47
… dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These … New dollar threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useUnified Court System Bulletin No. UCS-79
… Court Employees Association, Inc. and in Bargaining Unit DR, represented by Court Officers Benevolent Association of … the attributes for these codes to include Bargaining Unit DR. Agency Actions Agencies must access the General Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaAccounts Payable Advisory No. 62
… Please refer to Chapter XI-A, Section 3 - Purchase Orders for more information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersHancock Fire Department - Financial Operations (2018M-236)
… require more support for collections, such as tickets or receipts. The finance committee should audit the … Treasurer’s records. This could include reviewing deposits or scanning check images and invoices. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236DiNapoli Statement on Executive Budget Proposal
… and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has … and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal