Search
Tri-Valley Central School District – Budgeting (2014M-094)
… located in Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… and benefits to which they are entitled. Ensure that all insurance benefits are in compliance with legal … timely and accurate bank reconciliations. Ensure that all required financial reports are filed in a timely manner, …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… preparation. The Board did not ensure that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not file the 2013-14 or 2014-15 … previous year when budgeting for the following year. The Mayor did not ensure that the proper rates of pay were paid …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Lebanon – Justice Court (2013M-247)
… to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls … of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the … reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… report here - pdf ] Audit Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of … audit fire company north amityville cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. The Town, which contains … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hilton Central School District – Audit Follow-Up (2022M-200-F)
… and the Director of Technology partially implemented all three recommendations. As a result, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… chief executive officer and is responsible, along with other administrative staff, for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… the Village of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit … of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees … officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town … personnel used competitive methods when purchasing goods and services not subject to competitive bidding. The … adopted a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current … rental policy to ensure that it contains specific rules for rental approval, recordkeeping and custody of monies. … to ensure compliance with the policy, and penalties for violating the policy. Develop written policies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and accurate accounting records were maintained, that bank reconciliations were performed, that the District’s … maintains adequate accounting records, reconciles bank accounts monthly and files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178State Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district … for and loaned to nonpublic schools were only provided to eligible students. Auditors reviewed 300 nonpublic school … 207 check disbursements (totaling $176,847) and 274 debit and credit card transactions (totaling $84,672) did not …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York … Checks dated February 7, 2007 OSC Actions At the request of the New York State Court Officers Association, OSC has … the current $15.00 flat fee biweekly dues to a calculation of 1% of the following earnings codes: Earn Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersContact Us
Contact information for general inquiries and specific divisions within the Office of the New York State Comptroller
https://www.osc.ny.gov/help/contact-usWhat to Report – Legacy Reporting
… Benefits page for additional information) Tier 6 members: Report compensation but do not take contributions from salary … from any overtime that is not reported. Continue to report normal salary. Public safety overtime* Payment for … NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-report