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Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… controls over financial operations for the period January 1, 2012 through March 25, 2014. Background The Oakfield Fire Department is located … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the … abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The general … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260State Agencies Bulletin No. 1701
… Purpose To inform agencies of the 2019 rate for the New York State Paid Family Leave … Leave Program Background The New York State Department of Financial Services has announced that the 2019 premium … contribution for coverage will be 0.153% (0.00153) of an employee’s weekly wage. The maximum employee premium …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1701-2019-rate-new-york-state-paid-family-leave-programTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the … bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, complete and timely accounting records. Periodically review the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Western New York Maritime Charter School – Financial Operations (2015M-124)
… our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period … Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … policy requirements and did not approve contracts with all vendors. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that the required approvals were obtained for capital project (Project) change orders. Key Findings The Board and … approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that they were approved and had …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements … Ensure all collections and disbursements are supported with appropriate documentation. Periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Sanford – Claims Audit Process (2021M-189)
… all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… – including maintaining accounting records and reports, collecting community development loans, preparing and collecting water billings, performing the cash receipt and … and based on a supported and approved claim that has been properly audited by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of Quogue – Justice Court (2015M-18)
… accountability analyses. Key Recommendations Identify any held bail money not related to active cases and disburse …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Operational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… receipts and disbursements. These policies and procedures should include segregating the Treasurer’s duties, if …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Lists
… School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsEnglish Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the Comptroller General, prescribe policies, procedures and guidelines to implement the provisions of the Act. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984