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Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… ) Christian Brass ( [email protected] ) Various State statutes require certain public authorities seeking to … bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities are … Various State statutes require the New York State Comptroller to …

https://www.osc.ny.gov/debt/approvals

Overview – When Employees Retire

… Responsibility Employees must apply for retirement in order to start receiving their pension. To apply, by law, …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/overview

Sexual Offender and Management Treatment Act Program

… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature … To determine how civil confinement funds are being utilized …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Fishers Fire District – Financial Condition (2021M-128)

… of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … 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-128

Town of Corning – Procurement (2020M-93)

… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

City of Johnstown – Information Technology (2020M-127)

… personal, private and sensitive information (PPSI) was protected. Key Findings City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant … ensure personal private and sensitive information PPSI was protected …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

South Seneca Central School District – Online Banking (2021M-164)

… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and … Determine whether the South Seneca Central School Districts District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Brocton Central School District – Claims Audit (2023M-15)

… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to approximately 250 … which is a public school that is not under the control of the local school board, is governed by a seven-member …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Young Womens College Prep Charter School of Rochester Information …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Pembroke Central School District - Investment Program (2023M-130)

… complete report – pdf] Audit Objective Determine whether Pembroke Central School District (District) officials … Determine whether Pembroke Central School District District officials developed …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Town of Lodi – Town Hall Capital Project (2024M-130)

… [read complete report – pdf] Audit Objective Determine whether the Town of Lodi … for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

Town of Volney – Financial Operations Oversight (2024M-93)

… budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … time cards. Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… as van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. Seven components at the Parks and Recreation Administration building (Parks building), such as accessible restrooms. Six components …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Town of Carlisle – Fund Balance (2017M-106)

… funds. Use general surplus funds as a financing source for funding one-time expenditures, funding needed reserves or reducing real property taxes. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

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