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Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audited claims and monitored non-payroll disbursements. Key Findings The Board did not properly audit claims. As a … transactions could occur and remain undetected. Key Recommendations Discontinue authorizing the …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint TownVillage Fire District District Board of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained and filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Village of Hunter – Financial Operations (2023M-164)
… complete report – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … operations. Key Findings The Board and Clerk-Treasurer did not properly manage Village financial operations. The …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … action. … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCity of Rensselaer – Accounting Records and Reports (2023M-26)
… during each year and there were significant deficiencies with the City’s accounting records. Interfund receivables and … financial activities. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Volney – Financial Operations Oversight (2024M-93)
… fiscal position and results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Lyme Central School District – Financial Management (2024M-87)
… than needed to fund operations and were not transparent with taxpayers. The Board and District officials: … financial management. District officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87State Agencies Bulletin No. 2251
… limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Determine whether the Nassau County (County) Weights and Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Contact Us
… If you have questions, there are several ways to contact the Office of Unclaimed Funds: OUF Email Addresses You can reach: Reports Processing Unit at [email protected] For electronic reporting assistance, FTP login, extension …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax … and villages that host a retail AUC dispensary within the county. OSC maintains a website to help local governments …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateHammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … or investment policies, and only one of the five Board members complied with New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Butler – Financial Management (2024M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Wyandanch Union Free School District – Budget Review (B25-7-3)
… evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3State Agencies Bulletin No. 2351
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitTown of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town … detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Hyde Park Fire and Water District – Procurement (2025M-31)
… pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured … when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31State Agencies Bulletin No. 2269
… 2024 PEF Performance Advances and provide instructions for payments not processed automatically. Affected … Agreement between the State of New York and PEF, provides for payment of performance advances on October 1 to eligible … Salary Schedule (currently in effect), are eligible for the October 2024 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advances