Search
Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … (GML) Section 30. The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Throop – Highway Department (2021M-115)
… plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… accounting software, paid with her personal credit card. The Village should not reimburse anyone other than …
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)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
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)
… documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, … Ensure an annual independent audit of the District’s accounting records is performed and filed within 180 days …
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)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
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)
… personal, private and sensitive information (PPSI), along with physical IT assets, are properly safeguarded from … written IT contingency plan. BOCES officials agreed with our findings and indicated they have initiated …
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)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
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)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
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)
… whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. … the District only needed to use approximately $23,000 of appropriated fund balance to cover operating costs during …
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
… The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable …
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)
… Director could not support that he resolved six of the 14 complaints we reviewed. Key Recommendations Perform required … records, including an inventory of businesses and consumer complaints. County officials disagreed with certain aspects …
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)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Contact Us
… reporting assistance, FTP login, extension requests and other reporting questions Securities Management Unit at … 8:00 am – 5:00 pm) Press 4 for information for reporters and listen carefully to the menu choice Or write to us at: Office …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usHammond Fire District – Board Oversight (2024M-151)
… only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …
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)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
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)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have …
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
… The purpose of this bulletin is to notify agencies of the 202526 school year maximum salary limit and pensionable …
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)
… for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding … orders totaling $65,537 was completed without the Board’s approval. The Board approved 17 payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130