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Fire Prevention, Safety and Control
… of standards for fire drill frequency, sprinkler and fire alarm maintenance contracts, and the use of heat detectors. … and practices since the 2009 fire. Other Related Audit/Report of Interest State University of New York: Fire Safety …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and … the fourth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 cities will be …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 308
… 2002 when the maximum effective date on the Account Code Table is April 1, 2002, unless a Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any changes on the Position Pool Table. Continuous Split Charges currently reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… not contain sufficient detail to allow the Board to make sound financial decisions. The Board did not conduct an …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mSelected Aspects of the Dam Safety Program (Follow-Up)
… at deficient dams. Officials had been slow to compel dam owners to correct the deficiencies identified and its … was accurate or complete. Officials also did not require owners to submit emergency action plans to prevent or …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… critical performance data and coordinating with DMV and DOT to ensure such data was maintained for all aspects of the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $3.37 million. Key Findings The … and capital plan to establish long-term objectives for funding long-term needs. Update the fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Beacon City School District -- Budget Review (B6-15-4)
… of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… School District (District) officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District … records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Helping Hands School – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualElectronic Documents Submission System (EDSS)
… forms below. Online Services Government Account Authorization - This form identifies a government organization's Authorizer for … of Contracts Applications Account Maintenance - This form identifies a user for the purposes of establishing a …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssPort Ewen Fire District – Financial Management (2024M-157)
… options may have resulted in greater investment earnings. For example, the District’s investment earnings totaled $968, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February … recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fTown of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30