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Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in … operates seven schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. … and reserves in the annual budget. Ensure the debt reserve is used to pay related debt as required. Update the existing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Brighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. … Office of the Claims Auditor and appoint an individual who is not involved with the disbursements process. Create and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Portland – Water Operations (2017M-45)
Town of Portland Water Operations 2017M45
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Savona – Board Oversight (2015M-328)
… through October 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. … Replace the clerk-treasurer with someone who is independent of the Mayor and all Board members and ensure …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Olean Housing Authority – Board Oversight (2016M-93)
… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Edinburg – Justice Court Operations (2014M-226)
… 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226State Agencies Bulletin No. 1754
… Payroll Retirement Mailbox. Questions regarding Retirement Online issues or support, may be directed to the Retirement Online Employer Help Desk at [email protected] or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localState Police Bulletin No. SP-155
… that employees represented by NYSPIA may now contribute to the NYS Troopers PBA Signal 30 Fund and employees … in M/C State Police Bargaining Unit 18 Background The unions have requested to allow employees to contribute to … that employees represented by NYSPIA may now contribute to the NYS Troopers PBA Signal 30 Fund and employees represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… audit of claims is often the last line of defense to prevent payment of unauthorized, improper or fraudulent … are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in … the 60 claims totaling $163,940 we reviewed. Except for minor issues we discussed with District officials, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for … 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesXV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, summarization and reporting of unique financial data and information maintained … The States accounting and financial reporting system provides for the collection summarization …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLocal Government and School FSMS Scores
… Local Governments 2025 Data (updated March 2026) Munis in Stress [pdf] Not Filed and Inconclusive [pdf] … [xlsx] School Districts 2025 Data (updated January 2026) Schools in Stress [pdf] Not Filed and Inconclusive …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresComptroller DiNapoli Releases School Audits
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors … $36,500 annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits