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North Colonie Central School District – Claims Processing (2013M-9)
… which comprises nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 … goods and services have been received in the amount and price as ordered prior to payment. We randomly selected 45 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… Onondoga County. The District, which operates four schools with approximately 1,420 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… College [pdf] , Finger Lakes Community College [pdf] and, Monroe Community College [pdf] . Purpose of Audit The … of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The … messaging, golf management and couponing programs as well as a virus. Key Recommendations Update the acceptable …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … he was not authorized to receive. We have referred our report to the proper authorities so that they could take … in over-payments and $931 in under-payments, because the number of hours worked were miscalculated. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… not entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. Prepare …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… budget. The District entered into an agreement to provide forestry services on lands outside the District to a business …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCentral Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Allegany – Vehicle Fuel (2012M-308)
… ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… audit of the Secretary-Treasurer’s (Treasurer) records for 2017 and 2018. The Treasurer did not file required annual … District’s financial activities. Background The District a district corporation of the State, distinct and separate … for its overall financial management. The Board appoints a Treasurer who acts as the chief fiscal officer and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. … Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District … and establishing financial policies. The Board appoints a Treasurer who acts as the District’s chief fiscal officer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit … Hilton Central School Districts Districts progress as of August 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fSpecial Disability Benefits – New Career Plan
… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart, may be eligible for a performance of duty retirement …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… if you are permanently disabled because you contracted HIV (where there may have been exposure to bodily fluids that …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart, may be eligible for a performance of duty retirement …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart may be eligible for a performance of duty retirement …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart may be eligible for a performance of duty retirement …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsXII.5 Overview – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … to send paper vouchers and supporting documentation to the Bureau of State Expenditures (BSE) in order to initiate …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no more than the amount … Comptroller will establish appropriation and segregation control records based on the enacted legislation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control