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Campbell-Savona Central School District – Budget Review (B2-16-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6City of Long Beach – Budget Review (B23-7-3)
… and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate action … budget includes a tax levy of $59.9 million, which is $5.5 million above the legal limit. The City Council has …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Franklin Central School District – Information Technology (2022M-19)
… District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency … District District officials adequately managed network and local user accounts and software and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… is the cost per transaction? How convenient is the process for residents? By becoming more efficient, your local … up a contract with a bank to receive and process payments for your local government. (Payments can include real … unique confirmation number and a notice to the taxpayer to print out and retain the confirmation page as a receipt. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processScarborough Fire District – Board Oversight (2025M-117)
… Understanding the Audit Area The Board, responsible for the general management and control of the District’s … the Chairwoman and four Commissioners, is responsible for the District’s general management and financial control, … is the chief fiscal officer (CFO) and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli Releases Municipal Audits
… the following local government audits were issued. Fairview Fire District – Financial Operations (Dutchess …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … School District – Online Banking (Rensselaer County) The board did not adopt an online banking policy. Employees … School District – Financial Management (Suffolk County) The district’s general fund balance increased by $12.9 …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of … Cooperative Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Davenport Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Pamelia Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Village of Rhinebeck – Claims Auditing (2025M-147)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … Treasurer before the Board audited and approved the claims for payment. 29 claims totaling $5,343 without adequate … and/or receipts) indicating that the purchases were for legitimate Village purposes. While further discussion …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Lewis Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… through December 31, 2025. Audit Summary The Town did not receive accurate host fee payments. As a result, the Town did not have access to funds that could have been used for its … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26State Agencies Bulletin No. 2008
… (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave, Sick Leave at … Actions – Payments Not Processed Automatically. Control-D Report Available Prior to Processing Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and Dutchess County Sheriff Kirk Imperati … Thomas P DiNapoli Dutchess County District Attorney Anthony Parisi and Dutchess County Sheriff Kirk Imperati …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Tompkins County District Attorney Matthew Van Houten and the New York State Police announced the arraignment of Sharon Collins, 73, of Ithaca, New York yesterday for allegedly stealing $69,481 in state pension … system,” DiNapoli said. “She will be held accountable, and my office will continue to partner with law enforcement …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-payments