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Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division … Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… Objective Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart … action. … Determine whether North RoseWolcott Central School District District officials properly applied for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… – pdf] Audit Objective Determine whether Avoca Central School District (District) employees and Board of Education … they planned to initiate corrective action. … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23State Authority Codes
… Buffalo Fiscal Stability Authority 55240 Capital District Transportation Authority 55330 Central New York Regional Transportation Authority 55210 City University Construction Fund 21300 Development Authority of the North Country 21240 Dormitory Authority of the State of New …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 90-3
… REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the allocation of county … Law. Tax Law, §1262(d) provides that when a county and a city within the county both impose a sales tax, and the city … the sales tax revenue to which a city or town is entitled can be used to offset its county real property tax liability, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3CUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, … Manager 2 TP $37.01 Project Manager 3 TJ $37.01 Facilities Coordinator 1 TG $37.01 Facilities Coordinator 2 TG $37.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Broadalbin Youth Commission - Financial Operations (2018M-19)
… municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately … purpose. Key Findings Town and Village officials did not enter into a written intermunicipal agreement. The Board … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Village of Spencerport – Financial Management (2013M-134)
… population of approximately 3,600. The Village is governed by an elected Board of Trustees, which comprises a Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Roosevelt Fire District – Length of Service Award Program (2025M-40)
… assets can help minimize costs to taxpayers, as well as protect the “pension-like” benefits earned by the volunteers. … by the Board, as part of the annual audit process, to help protect the benefits earned by the volunteers for service to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Little Flower Union Free School District – Tuition (2015M-233)
… is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the … all cafeteria food and supplies are purchased in the most economical manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mHarrisville Central School District – Claims Audit (2016M-215)
Harrisville Central School District Claims Audit 2016M215
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… The District, which is governed by an elected seven-member Board of Education, operates four schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … The City’s proposed budget includes a tax levy of $53.1 million, which is $2.1 million above the legal limit, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4City of Norwich - Emergency Medical Services Billing (2019M-112)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Contract #C001203 – Senior Java Architect
… by the Office of the State Comptroller Issued June 24, 2025 The Office of the State Comptroller (“OSC”) is seeking a … in PDF format Responses to Questions Candidate Submission Sheet (“CSS”) , in MS Word format. Note: documents will be …
https://www.osc.ny.gov/procurement/contract-c001203