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East Meredith Rural Fire District – Financial Activities (2021M-26)
… disbursements to ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 … controls to better monitor the Treasurer’s duties. Ensure all claims are audited and approved before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Marathon – Claims Audit Process (2022M-124)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving … Determine whether the Town of Marathon Town Board Board properly audited claims …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… The District did not provide mental health training to all staff for the 2020-21 school year by September 15, … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… The District did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as … for training and we were unable to determine which staff members participated. Key Recommendation Provide mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… [read complete report - pdf] Audit Objective Determine whether the Board and … procedures such as requiring at least two people to count and certify the money collected at fundraising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Phoenix Central School District – Financial Condition (2017M-96)
… year-end with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mSchalmont Central School District – Financial Condition Management (2018M-15)
… The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Campbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was … the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… check images to the Board-approved vouchers to verify that all disbursements were approved and paid to the correct payee …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Unified Court System Bulletin No. UCS-130
… New York. Affected Employees Employees in Bargaining Unit SA, represented by the Citywide Association of Law Assistants …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkCayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274State Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who … To instruct agencies when to use the FRC earnings code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the board member in attending a conference. You state that the board member would pay to the district, prior … the expense, the amount of the spouse's expenses. You also state that the purpose of such arrangement is to obtain …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school districts, … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … Educational Services BOCES withheld millions of dollars in surplus funds that should have been refunded to local …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsCounty of Oneida – County Clerk (2025M-110)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110