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Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… station and replacing old vehicles and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… status for one recommendation because IDA officials have not entered into any new agreements since the initial …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … Findings The Board has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings … documentation to support purchases made. Expense reports for travel advances did not match the receipts that were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259SUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the following 403(b) tax-sheltered annuity plan … that PayServ be updated to allow expanded eligibility for their tax-sheltered annuity plans in accordance with IRS … been updated to allow agencies to enter 403(b) deductions for employees in all Bargaining Units with the exception of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansTravel Advisory No. 5
… – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are … in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… records were not accurate as of December 31, 2017. Cash accounts were incorrectly recorded, the operating bank … professional services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mEast Bloomfield Fire District – Financial Operations (2017M-154)
… 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate … Town of East Bloomfield, in Ontario County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Travel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who use a proxy to enter expense information into the SFS must either: … *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsContract Advisory No. 22
… the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the … subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemPUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State … Trustees, provided education to approximately 85 students in grade five during the 2014-15 school year. Operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Port Jervis City School District – Financial Condition (2016M-319)
… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Campbell-Savona Central School District – Budget Review (B2-16-6)
… The District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the average annual expenditures. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … students, is governed by an appointed nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingFishers Island Union Free School District – Five Point Plan (2015M-320)
… process and compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, … with approximately 70 students, is governed by an elected five-member Board of Education. Expenditures for the 2014-15 … issue an RFP for external audit services at least every five years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Rockland County – Budget Review (B23-6-8)
… in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The … the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on … in the County of Rocklands County proposed budget for the 2024 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Greig – Long-Term Planning (2023M-13)
… policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13