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McConnellsville Fire District – Financial Operations (2014M-19)
… was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate from … McConnellsville Fire District Financial Operations 2014M19 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Franklinville Joint Fire District – Claims Processing (2017M-141)
… Audit The purpose of our audit was to examine the District’s claims processing procedures for the period January 1, 2016 … miscellaneous District equipment and supplies. Board resolutions approving claims for payment did not indicate the … Discontinue the use of debit cards. Ensure that the resolutions authorizing payment of claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Vehicle and Heavy Equipment Purchase Program ( Report 2009-S-32 ). … To determine the extent of implementation of the eight recommendations … included in our initial audit report Vehicle and Heavy Equipment Purchase Program Repor …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followOpinion 99-11
… LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL … district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Greenville Fire District – Capital Reserve (2014M-64)
… of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of … through September 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board … is located in the Town of Greenville in Orange County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64City of Troy – Budget Review (B21-5-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … The purpose of our audit was to review the Towns accounting records and reports for the period January 1 2014 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Opinion 2006-3
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … company, which is only operative in the unincorporated area of the town, are to be credited to the part-town general … within the area to be served (see 47 USC §541[a][2]; see, gen.,103 NY Jur 2d, Telecommunications, §191). In this case, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… plants Water treatment plants Dams Petroleum bulk storage tanks X-ray machines Certain laboratory equipment … cost of a tangible capital asset replacement part Landfill closure and post-closure care obligations Conditional obligations to perform …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The … budget appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance … December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new vehicles. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Allegany County – Court and Trust Funds (2014M-74)
… and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person entitled to an …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Fishers Fire District – Financial Condition (2021M-128)
Determine whether the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Online and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Genesee County – Court and Trust Funds (2024-C&T-7)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Find Accounting Policies and Operational Guidance
… Find Accounting Policies and Operational Guidance …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceTown of Tompkins Fire District – Board Oversight (2023M-33)
… Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board did … town tomplkins fire district audit board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school districts at a higher rate if at least … if some administrative burdens were addressed, according to an audit released today by State Comptroller Thomas P. … 30% New York school lunch program has an excellent goal, to provide healthy, locally produced food to New York school …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improved