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Mexico Academy Central School District –Financial Management (2016M-219)
… effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background The Mexico … District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego … over the previous five years. Based on our projections, at the conclusion of the 2019-20 fiscal year, the selected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, … Rochester Academy Charter School Purchasing 2013M144 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Village of Hempstead – Budget Review (B17-7-6)
… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 … rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of … Village of Oxford Water Accountability Claims Audit and Information …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … totaled $551,715. Key Findings The Board approved the Mayor’s appointment of his wife as Clerk-Treasurer and did not …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Hammond – Town Clerk Operations (2014M-350)
… elected position, and the Clerk also serves as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate … Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain these …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for the period … The purpose of our audit was evaluate the Clerks financial …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 1754
… in May 2019. The NYSLRS information system now starts, stops, and changes NYSLRS General Deductions. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localCUNY Bulletin No. CU-113
… Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll Period 23L for … for non-represented employees in Bargaining Units TC,U2 and U6. OSC Actions Effective payroll period 23L/24C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunySchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Annual Financial Report Filing Deadlines
… towns and villages. Class of Local Government Filing Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year end No … of original filing period. Villages: Population < 5,000 Fire Districts: All Joint Activities: All Special Purpose …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesXV.16.A Overview – XV. End of Year
… is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements prepared in accordance with State Finance Law requirements and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLocal Government and School FSMS Scores
… Local Governments 2025 Data (updated March 2026) Munis in Stress [pdf] Not … Worksheet [xlsx] More Information Historical FSMS Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresOpinion 89-34
… that, depending on the facts, a town may have a claim for reimbursement against town officers or employees who have …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… additional requirements which provide for the debarment of vendors that violate certain sections of WCL. This section provides guidance to State contracting … The WCL requires, and has required since introduction of the law in 1922, the heads of all municipal and State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOpinion 98-13
… building containing historical material) TOWNS -- Powers and Duties (establishment of public museum); (use of town … under the Education Law, may construct a building to house and display works of art, objects of special character or aesthetic interest or value and historical material, and may, by local law, impose fees …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-10
… -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL … LAW, §142-c; GENERAL MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within … of repair and maintenance of village streets. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-98-10