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Financial Statements - 2015
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2015
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2015.pdfFinancial Statements - 2014
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2014
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2014.pdfFinancial Statements - 2013
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2013
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2013.pdfFinancial Statements - 2012
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2012
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2012.pdfFinancial Statements - 2011
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2011
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2011.pdfFinancial Statements - 2023
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2024
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2024.pdfCybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfFinancial Statements - 2022
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2022.pdfTown of Greene – Justice Court Operations (2021M-95)
Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greene-justice-court-2021-95.pdfFinancial Statements - 2021
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2021
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2021.pdfTown of Walton – Justice Court Operations (2021M-72)
Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/walton-justice-court-2021-72.pdfFinancial Statements - 2018
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2018
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2018.pdfFinancial Statements - 2020
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2020
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2020.pdfTown of Patterson - Information Technology (2020M-37)
Determine whether Town officials ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/patterson-2020-37.pdfFiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdfVillage of Bloomingburg - Financial Operations (2019M-246)
Determine whether the Board provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/bloomingburg-2019-246.pdfVillage of Gowanda - Sewer Financial Operations (2019M-199)
Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/gowanda-2019-199.pdfFinancial Statements - 2019
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2019
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2019.pdfTown of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/lloyd-2019-36.pdf