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Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

… Just as hourly or salaried positions must have  standard work days , elected and appointed officials must have them too. Your governing board establishes standard work days by adopting and posting a  Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a  …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution

Oneonta City School District –Financial Condition (2013M-165)

… revenues, the District increased its real property tax levy, cut expenditures by $500,000, and used more than …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

City of Fulton – Fiscal Stress (2013M-310)

… The City’s budgeted appropriations for the 2013 fiscal year were approximately $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and found that the Council … City of Fulton Fiscal Stress 2013M310 …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… audit was to review the School’s information technology for the period July 1, 2014 through January 7, 2016. … Monroe County. The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. … Findings The Board has not adopted policies and procedures for breach notification, access rights, user accounts, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Village of Middleburgh – Fiscal Operations (2013M-10)

… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Village of Cato – Water Financial Operations (2023M-145)

… effectively managed the financial operations of the water fund.  Key Findings  The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made.  Of 464 water bills reviewed (totaling $134,852), 71 bills had …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Opinion 97-17

… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …

https://www.osc.ny.gov/legal-opinions/opinion-97-17

Town of Morehouse – Records and Reports (2021M-182)

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Town of Windsor – Financial Management (2025M-24)

… – pdf] Audit Objective  Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings  District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible … company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if … to ensure rates are at the lowest possible cost. Conduct a deliberate and thorough audit of electricity supply …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Oversight of the Nourish New York Program (Follow-Up)

… initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was … were ensuring Nourish NY provided adequate access to the program for farmers and connected citizens across the State …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow

Opinion 93-4

… , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With …

https://www.osc.ny.gov/legal-opinions/opinion-93-4

Town of Glen - Water and Sewer Operations (2023M-167)

… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

DiNapoli: 31 School Districts Designated in Fiscal Stress

… with significant financial support,” DiNapoli said. “With much of the relief funding having been spent, the number of school districts in fiscal stress has returned to pre-pandemic levels this year. As districts continue to adjust to these conditions, officials should make every …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stress

Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , … Thomas P DiNapoli today announced his office completed audits of the Town of Bolivar Circleville Fire District Town …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118