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Debt Issuance Approval Request Form
All information requested on this form shall be submitted at least 5 business days but no later than one business day prior to the pricing via email.
https://www.osc.ny.gov/files/debt/excel/debt-approval-form.xlsxVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … subsequently amended in 1906. The Association is governed by a nine-member Board of Directors that elects the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxHandbook for Reporters of Unclaimed Funds
… Credit Balances 12/2025 Insurance Companies 04/2026 Museum and Military Property Pawn Brokers (Collateral Loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not … for balance $36,091. Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… January 1, 2013 through September 23, 2014. Background Schoharie County is located in central New York and has … Schoharie County Stream Restoration Project and Contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the … for accuracy. Key Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Pulaski Academy and Central School District – Financial Condition (2016M-81)
… School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent … clearance. The Board has not established a fingerprinting policy. Key Recommendations Discontinue the practice of … fingerprint clearance. Establish a fingerprinting policy including procedures for new employees, emergency and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorRye City School District – Payroll and Leave Accruals (2016M-169)
Rye City School District Payroll and Leave Accruals 2016M169
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkTown of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period January 1, 2011 … The purpose of our audit was to review the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Opinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Village of Tivoli – Procurement (2015M-79)
… of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, … County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Green Island Power Authority – Electric Billing and Collection (2015M-137)
… through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in … Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and