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Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … information and the necessity to compile information from a variety of sources. The Board and District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… the District did not have a written agreement with BOCES to itemize and define all IT services and … review network user accounts for necessity. Work with BOCES to develop a written agreement with a detailed list and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Le Roy Central School District – Reserve Funds (2022M-110)

… complete report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve … fund activity and did not transparently use or maintain all reserves at reasonable levels. The Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… complete report – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared … and timely accounting records and reports. Key Findings The former and current Clerk-Treasurers did not prepare or … did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Fiscal Stress Monitoring System Statistics

… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal … FSMS uses to provide insight into specific areas, such as population decline and reliance on State and federal aid, that may contribute to fiscal stress. Below is an interactive map showing the percentage of …

https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… improper transactions or the misappropriation of funds in the financial application because they did not: Develop … of audit trail reports. Limit user account permissions in the financial application to access needed to perform … job duties Perform an independent review of transactions in the audit trail reports for the system administrator …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Greece Central School District – Procurement of Professional Services (2024M-129)

… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Town of Chesterfield – Town Clerk (2024M-110)

… properly record, deposit, remit or report collections. As a result, officials do not have assurance that all … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … accordingly. Maintain detailed, up-to-date records for all IT equipment. District officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… investigation. In addition, the Director did not seek reimbursement of approximately $5,600 for fuel octane testing …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2

Privacy and Links Policy

… is collected. Interactive Applications If you use one of our online interactive applications that requires you …

https://www.osc.ny.gov/online-services/privacy-and-links-policy

State Agencies Bulletin No. 1492

… Due to Federal reporting requirements, the Office of the State Comptroller (OSC) must capture and report if an … be reported timely and accurately. As a result, the Date of Birth field will now be a required field for all new … Feedback Files and Reports [NHRP574A & NHRP574B] will also need to modify their processing of these to include the new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nys

CUNY Bulletin No. CU-628

… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Arlington Fire District - Purchasing (2018M-43)

… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 … of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43