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Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Background Albany County is located in eastern New York State and has a population of approximately 303,000. The …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsOpinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Roosevelt Fire District – Length of Service Award Program (2025M-40)
… the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not complete …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLiberty Central School District – Budget Review (B4-13-4)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Gouverneur Central School District – Financial Management (2016M-351)
… in compliance with statutory limits. Consider requesting State Education Department approval to allocate indirect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351City of Yonkers – Budget Review (B6-15-16)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Essex County is located in northeastern New York State and has a population of approximately 39,000. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Essex County is located in northeastern New York State and has a population of approximately 39,000. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsArea #9 – Wireless Network – Information Technology Governance
… personnel can implement effective controls with relative ease and without incurring additional costs. Some best …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… The Authority was established pursuant the New York State Public Housing Law and operates six properties in the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority Board …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorSole Custody Reporting
… report reconciled bank account information needed for the State’s annual financial statements. Agencies are reminded … Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… individuals in accordance with relevant provisions of State Public Housing Law, and the rules and regulations …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56