Search
Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town is fundraising. Ensure that the Supervisor signs all Town checks after Board audit and approval. Document all gifts and donations in the Board minutes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, resulting in a lack of … appended property tax report card and a multiyear financial plan to the District website. Provide further …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26City of Johnstown – Financial Management (2020M-134)
… 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate financial information to … findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Owego - Board Oversight and Financial Operations (2018M-101)
… bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Lodi – Town Hall Capital Project (2024M-130)
… – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Determine whether the Town of Lodi Town Board Board adequately managed the Town Hall …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Border City Fire District – Board Oversight (2024M-137)
… District money. In addition, the Board did not ensure all goods and services were procured in compliance with New … Ensure the Treasurer received, accounted for and dispersed all District money. Annually audit the Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Cortland County – Public Water Supplies (2016M-318)
… to NYS DOH, officials did not provide documentation that all violations were corrected and one survey was not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… 2014 totaled $201,488. Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or no Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityTown of Butler – Financial Management (2024M-119)
… did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund … and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent … audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 1754
… in May 2019. The NYSLRS information system now starts, stops, and changes NYSLRS General Deductions. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company … lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… how to record this relatively new revenue source. Download AUC Data …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSpecial Accidental Death Benefit – New Career Plan
… The accidental death benefit without reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, …
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
… towns and villages. Class of Local Government Filing Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year end No … of original filing period. Villages: Population < 5,000 Fire Districts: All Joint Activities: All Special Purpose …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOpinion 2001-9
… county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, 802(1)(f), 803, … board who also serves as an officer of two not-for-profit corporations and a director of one of the corporations does …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9